The Relationship Between Accounting Practices and Effects of Financial Crisis in Turkey: A Case Study on an Oil Company

Many reasons lie at the base of all financial crises from the past to the present. If we take into consideration the 2008 subprime mortgage crisis, the only reason cannot be mortgage loans. But the mortgage issue continued to advance and created several other problems. Definitely, the source of mortgage loans problem also had many roots. One of the reasons was the lack of correct use of accounting principles and auditing. This is a strong proof and indicator that, there are many accounting based reasons behind the occurrence of the financial crises. Many examples can be given showing moving away from the basic principles of accounting rules and the general accounting concepts. Moreover, institutions being not fully independent, running creative accounting practices, having problems with fair valuation and transparency issues, presenting unreal financial reports, and sharing misleading audit reports are all related to financial crises.Furthermore, specific businesses and people abuse accounting rules, standards and related legislation for the sake of their own interests. Accounting and finance history has shown us that, even audit institutions, credit institutions and rating agencies are getting unfair advantages and generating unethical cash by making intentional accounting and finance errors, which is actually categorized as fraud.The aim of this study is to analyze financial crises and to determine if accounting practices have any relationship with financial crises. The research investigated an oil company’s financial and operational indicators before and after the 2008 financial crises with related tables and figures. Also, an interview was run with the company’s accounting officer. Based on the statements of firm’s accounting officer, correct accounting practices defended firm from several negative effects of the 2008 financial crisis

Uluslararası finansal piyasalara dini kaynakların bakışı ve bu piyasaların reorganizasyonu

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Uluslararası finansal uygulamaların etki sahası oldukça geniştir. Bu uygulamaların gerek bireysel, gerek ülke ve gerekse de dünya geneli bağlamında etkilerinin olduğu tartışma kabul etmez. Bu uygulamaların içeriğine ve çeşitliliğine bakıldığında bir ağ gibi her tarafı içine alan bir sistemin varlığı söz konusudur. Bu sistemin işleme koşulları ve felsefesi bu etkileşimin etkisinin sonuçlarının şekillenmesinde oldukça belirleyicidir. Bu sistemi hayata geçirenler insan olduğu gibi sonuçlarından da en çok etkilenen insanlardır. Uluslararası etkileri olan bu sistemin sermaye sahiplerinin lehine olduğu kadar bu sistemin etki alanına giren herkesin de lehine olması gerekmektedir. Bu etkilerin sonuçlarını belirleyecek olan temelde iki unsur vardır. Birincisi kapitalist sistem ve onun aktörleridir. İkincisi ise semavi dinler ve özelde de İslâm dininin verileridir. Ya bu sistem olduğu gibi sermayedarların yararını koruyan kapitalist sisteme bırakılmalıdır ya da dünyada her yönü ile adaleti temin edecek bir sistemle hal çaresi düşünülmelidir. İnsanın kendisi gibi şekillendirmiş olduğu sistemlerinin de belirli bir ömrü ve kullanım süresi vardır. O halde bu boşluğu doldurması gereken ve kapitalist sistem olmadan da aslında uygulanması gereken sistem de semavi kaynaklı dini düzenlemelerdir. Bu yapıyı uluslararası sistemin bütün taraflarına fayda sağlayacak sistem ise özelde İslâmî finansal sistemdir. Çünkü bütün semavi dinlerin ve gündeme getirilip de hedefi aynı olan diğer dinlerin bütün beklentilerini karşılayacak olan din İslâm dinidir. Çünkü İslâm dininin en son din olması ve evrensel bir karakter taşıması bunu netice vermektedir. Anahtar kelimeler: Din, İslami Finans, Uluslararası FinansThe scope of international financial practices is quite broad. We do not accept the debate that these practices are influenced by the individual, the country, and the world as a whole. Given the content and diversity of these applications, there is the existence of a system that encompasses all sides, such as a network. The processing conditions and philosophy of this system are quite evident in the shape of the effects of this interaction. People who have experienced this system are the ones who are most affected by the results as well as people. This system of international influences is in favor of the owners of the capital as well as everyone in the domain of the system should be in favor. There are basically two factors that will determine the consequences of these effects. The first is the capitalist system and its actors. The second one is the religion of Divine and the religion of Islam in particular. Either this system should be left to the capitalist system which preserves the interests of the investors, or a system should be considered in a system that will provide justice in every aspect in the world. Systems that have shaped themselves like humans have a certain lifetime and duration of use. So the system which must fill this gap and which should be practiced without the capitalist system is also the seminary-based religious arrangements. This system, which will benefit all parties of the international system, is an Islamic financial system in particular. Because religion is the religion of Islam which will meet all the anticipations of all the seminary religions and the other religions with the same goal. This is because the religion of Islam is the last religion and a universal character is the result. Keywords: Religion, Islamic Finance, International Finance

The Investigation of Competence of Teachers and Kindergartens in Terms of Movement Education Achievements in Pre-School Education Program

Movement education is an education that has an important place in pre-school education and supports all development areas. However, although it is so important, condition in which movement education is included in the pre-school education program and the adequacy of teachers and schools to be able to provide such education is the purpose of our research. The research was a qualitative research and was applied 38 teachers working in 10 kindergartens in the central province of Ağrı. The data were analyzed by content analysis technique. According to research findings, 79% of the teachers stated that they found themselves inadequate at the point of giving motion training. In addition, 90% of participants stated that schools are also inadequate in terms of materials and facilities. According to the results of the research, teachers stated that they did not take enough courses to give this education during undergraduate education as the reason for insufficient points of motion training. The results of the research show that, at the point of the movement training, the teachers who are graduated from physical education and sport teachers can be employed in the pre-school education institutions which are a possible measure to solve this problem

Türk ceza hukukunda çocukların cinsel istismarı suçu (Yozgat örneği)

Toplumların ilerlemesi, gelişmesi ve muasır medeniyetler seviyesine ulaşmasının temelini ve çıkış yolunu oluşturan çocuklar, ne yazık ki geçmişten bugüne toplumların azımsanmayacak bir kesimi tarafından cinsel ihtiyaçların giderilmesinde kullanılan bir nesne olarak görülmüştür. Bu nedenle, toplumları derinden etkileyen böylesi olumsuz bir durumla daha etkin mücadele etmek gerekmektedir. Çocuklara yönelik cinsel istismar fiillerinin, ülkemiz başta olmak üzere dünyanın birçok yerinde korkunç derecede artış gösterdiği görülmekte ve bunun önünün kesilmesi için gereken tedbirler alınmadığı takdirde, telafisi mümkün olmayan sonuçların ortaya çıkacağı gün gibi aşikardır. Bu nedenle, çocuklara yönelik cinsel istismar fiillerinin önlenmesi adına yapılan çalışmalara katkı sunabilmek amacıyla, çocukların cinsel istismarı tez konusu olarak belirlenmiştir. Yapılan çalışma kapsamında, suça ilişkin temel kavramlar, suçun nasıl işlendiği ve suç oluşturan eylem karşısında nasıl hareket edilmesi gerektiğine ilişkin tüm unsurlarıyla birlikte çocukların cinsel istismarı suçu, çocuklara yönelik cinsel istismar eylemlerinin ülkemizdeki yansımaları istatistiki veriler ışığında incelenmeye çalışılmıştır

Self forming dynamic membrane filtration for drinking water treatment

Lab-scale continuous operation of self forming MF and UF dynamic membranes were investigated simultaneously by applying iron oxide as an alternative treatment option in those waters having natural organic matter (NOM), iron and manganese. Both dynamic membranes gave high removal rates and effluent concentrations of pollutants were below the limit values in synthetic water. 60-62% of DOC and 75-78% of UV254 were removed in low DOC synthetic water (LS) by MF and UF dynamic membranes, respectively. Although only 42-49% of DOC and 48-53% of UV254 could be removed by MF and UF dynamic membranes, remarkable effect on fouling alleviation was observed in high DOC synthetic water (HS). Iron oxide did not enhance the removal of organic matter in low DOC natural water (LN) as much as it did in synthetic water. Iron oxide led to the removal of high molecular weight organics, thus reversible fouling reduced almost 2 orders of magnitude through both types of dynamic membranes in high DOC natural water (HN). Reversible and ireversibe resistances were reduced by iron oxide to some extent in LN. Nevertheless the effect of iron oxide on fouling alleviation was much higher in HN than LN.Scientific Research Projects Coordination Unit of Istanbul University-Cerrahpasa [2810]; Memtek National Research Center on Membrane TechnologiesThis work was supported by Scientific Research Projects Coordination Unit of Istanbul University-Cerrahpasa. Project number:2810. The authors appreciate the support and cooperation of Memtek National Research Center on Membrane Technologies during this research study

Basel II bağlamında KOBi'lerin finansman sorunları: tekstil sektöründe bir uygulama

Günümüzde, KOBİ'ler birçok ülkede büyük öneme sahiptir. KOBi'lerin toplam işletmelerin yaklaşık ˜'ini oluşturmakta olduğu ve istihdamın w'sini karşıladığı yadsınamaz bir gerçektir. Bu nedenle bütün ülkeler, ekonominin lokomotifi KOBİ'lerin geliştirilmesi ve sorunlarının azaltılması için KOBİ'leri desteklemektedir. AB, KOBİ'lerin geliştirilmesi için özel destek programları düzenleyerek, en yüksek faydayı sağlamaya çalışmaktadır. Benzer durum Türkiye için de geçerlidir. Ülkemizde KOBİ'lerin ekonomide büyük bir ağırlıgı vardır. Bu yüzden ekonomik kalkınma ve bölgesel gelişmenin dengeli bir şekilde sürdürülebilmesi için KOBİ'lere büyük görevler düşmektedir. Buna karşın, AB Ülkeleri ve ABD'de olduğu gibi, ülkemizde de KOBİ'lerin birçok sorunu vardır. Bu sorunlar arasında en hissedileni finansman sorunlarıdır. Bu sorunları azaltmak için KOBİ'ler birçok kuruluş tarafından desteklenmektedir. KOBİ'ler desteklenmesine rağmen, amacına istendiği gibi ulaşamamaktadır. Finansal piyasalarda yaşanan krizlerin önlenmesi amacıyla "Basel Komitesi" tarafından yayınlanan Basel I ve Basel II Sermaye Yeterliliği Uzlaşıları, daha etkin ve sağlam bir bankacılık sektörünün oluşmasını sağlamayı amaçlayan düzenlemelerdir. Oluşan yeni durum bankacılık kesimini doğrudan etkilediği gibi, dolaylı da olsa KOBİ'leri, banka kredileri konusunda etkileyecektir. Basel II ile birlikte banka kredisi kullanmak isteyen KOBİ'lerin yerine getirmeleri gereken şartlar ağırlaşacak ve gerekli şartlar sağlanamadığı takdirde kredi fiyatı bu durumdan olumsuz etkilenecektir. Kredi temininde yaşanan sorunlar, KOBİ'lerin daha fazla finansman sorunu çekmesine neden olacaktır. Bu sebeple KOBİ'lerin bankalarla birlikte yeni duruma en kısa sürede uyum sağlamak için bir takım çabalar içine girmeleri gerekmektedir. Bu çalışma 5 bölümden oluşmaktadır. Birinci bölümde, KOBİ'lerle ilgili genel açıklamalar üzerinde durulmuştur. İkinci bölümde, KOBİ'lerin finansman özellikleri ve finansman sorunları ele alınmaktadır. Üçüncü bölümde, KOBİ'lere AB ve Türkiye'de saglanan destekler üzerinde durulmuştur. Dördüncü bölümde Basel II ve Basel II'nin KOBİ'lere etkileri ele alınmış, son bölümde de Denizli, Isparta ve Antalya'da tekstil sektöründe faaliyet gösteren KOBİ'lerin finansman sorunlarının tespitine yönelik bir araştırmanın bulgularına yer verilmiştir. Anahtar Kelimeler: KOBİ, Basel II, Finansman Sorunları...\ud Nowadays, the small and medium-sized Enterprises (SMEs) have been considered very important in many countries, and they are approximately 98% of the total business entities and provide 77% of the total employment supply. Therefore, all countries support the development of SMEs, considered as the engine of an economy, and to decrease their problems. European Union (EU) also supports them by implementing special programs to obtain the highest benefits. The same situation is true for Turkey. SMEs have a great impact in the Turkish economy. Therefore, SMEs have big responsibilities for the economic development and sustainable regional growth. However, SMEs have many problems not only in Turkey but also in EU countries and the USA, and financial problems are among the most significant ones. To reduce these, SMEs should be supported by the different organizations. Although many institutions support them, this cannot be done in an organized way. "Basel I and Basel II Capital Accords", which was announced by Basel Committee in an effort to prevent the crises suffered in the financial markets, are the regulations which aim to establish a stronger and more effective banking sector. Recently emerging situation will not only affect the banking sector directly but also the Small and Medium Sized Enterprises (SMEs) indirectly regarding the bank loans. With Basel II, the terms and conditions that the SMEs should fulfill will become heavier, and unless the required terms and conditions are fulfilled, credit price will then be affected adversely. The problems in securing credits will lead SMEs to suffer more financing problems. For that reason, SMEs are obliged to make a series of efforts so as to reconcile with the facts of the new situation. This study consists of five chapters. The first chapter focuses on general information and definitions of SMEs. The second chapter deals with financial characteristics and problems of SMEs. Financial supports provided to SMEs in Turkey and the European Union countries are presented in the third chapter. The Basel II and its effects on SMEs are in the fourth chapter. The last chapter includes the findings of a research on the determination of financial problems of SMEs in textile industry in Denizli, Isparta ,and Antalya. Keywords: SME, Basel II, Financial Problems

An uncommon presentation of septum pellucidum anatomical variations: A case report of generalized tonic-clonic seizure in a healthy adult

The septum pellucidum (SP) is a thin, transparent, dual-membrane structure located between the lateral ventricles of the brain. Incidentally identified through imaging modalities, this variation, while rare, may manifest with symptoms such as neuropsychiatric disorders, headache, dizziness, seizures, nausea, and vomiting. In this report, we present the case of a healthy middle-aged man with cavum vergae (CV) and cavum septum pellucidum (CSP), who sought medical attention in the emergency department (ED) due to a generalized tonic-clonic seizure (GTCS). A 40-year- old male without any known medical history presented to our emergency department with a GTCS. Considering this as the first seizure, blood and imaging tests were conducted, all of which showed no abnormalities. Non-contrast computed tomography revealed sequel cystic encephalomalacic areas in the left occipital and right frontal cerebral hemispheres, consistent with a parapharyngeal epidermoid cyst, and the presence of cavum septum pellucidum et vergae. Emergency consultation from the neurological clinic was sought, and an electroencephalogram showed no seizure activity. He was subsequently discharged with a recommendation for follow-up at the neurology outpatient clinic. This case prompts critical considerations in the emergency medicine realm regarding the potential relationship between anatomical variations in the septum pellucidum and emergent seizure activity

Prediction of mathematics achievement: The role of mathematical metacognition and problem posing self-efficacy

Üstbiliş, öğrencilerin kendi düşünme süreçleri ve bilişleri hakkında bilgi sahibi olmaları ve bu yapıyı düzenleyebilmelerine ilişkin becerileridir. Üstbiliş problem çözme sürecinde belirli bir zihinsel süreci keşfetme veya seçme yöntemi olduğundan matematik problemi kurmada ve başarı üzerinde de önemli etkileri bulunmaktadır. Çalışmada ortaokul öğrencilerinin matematiksel üstbiliş farkındalıkları ve matematik problemi kurma öz-yeterlik düzeyleri belirlenmiş, ayrıca matematik başarıları ile arasındaki ilişki incelenmiştir. İlişkisel tarama modelinde tasarlanan çalışma 462 ortaokul öğrencisi üzerinde yürütülmüştür. Çalışmanın verileri “Problem Kurma Öz-yeterlik Ölçeği” ve “Matematiksel Üstbiliş Farkındalık Ölçeği” yoluyla toplanmıştır. Verilerin analizinde Pearson Momentler Çarpımı Korelasyon Katsayısı ve Çoklu Doğrusal Regresyon Analizi kullanılmıştır. Araştırma sonucunda, öğrencilerin matematiksel üstbiliş farkındalıkları ve matematik problemi kurma öz-yeterlikleri ile matematik başarıları arasında orta düzeyde anlamlı bir ilişki bulunmuştur. Ayrıca öğrencilerin matematiksel üstbilişsel farkındalıkları ve problem kurma öz-yeterliklerinin matematik başarısını %35 düzeyinde yordadığı tespit edilmiştir. Bu çalışmanın sonuçları, öğrencilerin matematik başarısı üzerinde önemli bir unsur olarak üstbiliş ve problem kurmanın önemini keşfetme ihtiyacına işaret etmektedir.Metacognition is the ability of students to have knowledge about their own thinking processes and cognition and to organize this structure. Since metacognition is a method of discovering or choosing a specific mental process in the problem solving process, it has important effects on mathematical problem posing and achievement. In the study, mathematical metacognition awareness and mathematical problems posing selfefficacy of students were determined, and the relationship between them and their mathematics achievement was examined. The research, which was designed in the correlational survey model, was carried out with 462 secondary school students. The data of the study were gathered through the "Problem Posing Self-Efficacy Scale" and the "Mathematical Metacognition Awareness Scale". Pearson Product Moments Correlation Coefficient and Multiple Linear Regression Analysis were used to analyze the data. As a result of the research, a moderately significant relationship was found between students' mathematical metacognitive awareness and their mathematical problem posing self-efficacy and mathematics achievement. In addition, it was determined that mathematical metacognitive awareness and problem posing self-efficacy of students predicted their achievement at the level of 35%. The results of this study point to the need to explore the importance of metacognition and problem posing as an important factor on students' achievement

Perspectives of Preservice Teachers on the Statements Related to Preservice Teachers and Competence of Lecturers

This study aims to find out the attitude of preservice teachers of Ağrı İ.Ç. University Faculty of Education who study at the Department of Elementary Turkish Education to the statements related to preservice teachers and competence of lecturers. A-) The statements related to preservice teachers includes following statements: “Productivity of the courses taken in the school enable them to understand the qualifications that a teacher must have.”, “Students take advantages of the education process which brings them sufficient teaching experience”, ”During their education, students experience many fascinating features related to teaching professions which they haven’t seen before.”, ”Opportunities and facilities that the students have in the school let them have rich variety of experiences related to communication with people.”, ”The students who have thought that they couldn’t be teacher understand they are in wrong to assume it after they experience teaching.” B-) The statements related to competence of lecturers includes following statements: “Lecturers have enough professional competence since they have received decent undergraduate education.”, “Lecturers can convey their knowledge to students by showing their class related to class management and employing different methods to teach since they don’t teach the lessons with the exception of their professional fields.”, “Lecturers can plan the teaching-learning process successfully thanks to their professional teaching knowledge.”, “Scientific dignity that the lecturers have thanks to their competence makes them reach the exemplary positions.”, “The high level of service delivery qualifications which the lecturers have thanks to their competence makes the students apply their knowledge to real life.” A questionnaire which includes questions related to A-) the statements related to preservice and B-) the statements related to competence of lecturers is conducted to determine the attitudes of preservice teachers towards. A-) The statements related to preservice teachers and B-) The statements related to competence of lecturers. The sample for the research is composed of 121 preservice teachers of Ağrı İ.Ç. University Faculty of Education who study at the Department of Elementary Turkish Education. According to the findings of the research; it is seen that the preservice teachers have answered the questions containing information on A-) the statements related to preservice and B-) the statements related to competence of lecturers with variable rates. The results which are mentioned above make it possible to come to that conclusion that preservice teachers have responded to questionnaire which is reliable according to its Cronbach’s Alpha value (α=0.91) in varying ratios (Field, 2013)