Historical Development of Government Accounting

Government accounting aims at preventing waste in government services and establishing a balance between optimal expenditure and services by managing government assets and government sources in the most efficient way. This balance can be established only by obtaining complete and accurate information from government accounting system on time. Since the users have a low level of knowledge needs in government accounting system, it has been recorded for long years in a cash basis manner. However, as the government’s area of operation expanded and the needs increased, it became obvious that cash basis system had lacking parts. So it started to focus on recording financial transactions and financial reporting. These lacking parts in the accounting system tried to be overcome through a new regulation by focusing on the areas where cash basis accounting system was insufficient; and a change was experienced with regard to applying the accrual basis in the areas of government accounting and financial reporting. This study aims to explain the historical development of government accounting by applications in countries and especially by detailed expressions for Turkey. As a result of the literature review and the examination of countries’ government accounting practices, it has been determined that the government accounting practice has made the correct transition from cash basis to accrual basis

Analyzing Interpersonal Problem Solving in Terms of Solution Focused Approach and Humor Styles of University Student

In this study university students interpersonal problem solving approaches were investigated in terms of solution focused approach and humor styles. The participants were 773 (542 female and 231 male, between 17-33 years old) university students. To determine the university students’ problem solving approaches “Interpersonal Problem Solving Inventory”, to determine solution focused approaches “Solution Focused Inventory”, and to determine humor styles “Humor Styles Questionnaire” were used.In data analysis, Pearson Product-Moment Correlation Coefficient technique was used to reveal the relation between solution focused approach and interpersonal problem solving approaches and also between humor styles and interpersonal problem solving approaches. Multiple Linear Regression Analysis technique was used to determine predictive power of the solution focused approach and humor styles on interpersonal problem solving approaches. According to the results of correlation analysis, significant relations were revealed between solution focused approach and problem solving approaches and also between humor styles and problem solving approaches. According to the regression analysis, solution focused approach and humor styles significantly predict all the problem solving approaches (problems in a negative way, constructive problem solving, lack of self-confidence, unwillingness to take responsibility, insistent-persevering approach). Discussion and suggestions were included within the results obtained. Keywords: Interpersonal problem solving approaches, Solution focused approach, Humor style

INVESTIGATION OF UNIVERSITY STUDENTS’ AGGRESSION LEVELS IN TERMS OF EMPATHIC TENDENCY, SELF-COMPASSION AND EMOTIONAL EXPRESSION

The purpose of this study is to investigate the correlation between aggression, empathic tendency, expression of emotions and self-compassion, and to find out whether empathic tendency, expression of emotions and self-compassion significantly predict aggression. The sample of study consists of 526 female and 290 male in total 816 students who are studying different faculties in Selcuk University and students are chosen with random sample method. In the study for the personal information of students ‘Personal Information Form’, to determine their aggression scores ‘Aggression Scale’, to specify empathic tendency ‘Empathic Tendency Scale’, to determine their self-compassion ‘Self-compassion Scale’ and also to determine their expression of emotions scores “Expression of emotions Scale have been used. Correlation and multiple hierarchical regression analysis were used to analyze data. For statistical analysis of data SPSS 15.00 program was used. According to results of study, university students’ empathic tendency, expression of emotions and self-compassions explain their aggressive behavior significantly. There is a negative and significant correlation between aggression and empathic tendency, expression of emotions and self-compassion. In regression analysis, empathic tendency, expression of emotions and self-compassion are significant predictors of aggression.  Article visualizations

AN INVESTIGATION OF SELF-ESTEEM, SOCIO-EMOTIONAL ADAPTATION AND RELATIONAL PROBLEM SOLVING IN PRE-SCHOOLERS

The purpose of the present study is to investigate the correlation between self-esteem, socio-emotional adaptation of pre-schoolers and their relational problem-solving skills. The sample of the study was composed of 228 pre-schoolers (60-65 months) and their teachers in state and private preschool classes in the province of Konya. In this study, the researchers used Purdue Self Concept Scale for Preschool Children to identify their self-esteem and Marmara Socio-Emotional Adaptation Scale to identify their socio-emotional adaptation and Relational Problem-Solving Teachers’ Form to identify problem solving style. According to the findings of the study, self-esteem is a significant predictor of assertive, reserved and sociable problem-solving styles. However, it is not a predictor of passive assertive problem-solving style. Moreover, appropriately responding to a social situation as a sub-dimension of socio-emotional adaptation is a predictor of only passive-assertive, reserved-submissive and positive problem-solving approaches. Giving appropriate responses to social situations is a significant predictor of assertive, passive assertive and positive problem-solving approaches. Interaction with peers is a significant predictor of assertive and reserved-submissive problem-solving approaches, while approaching the social environment positively is not a predictor of any of the relational problem-solving styles.  Article visualizations

EXAMINING THE RELATIONSHIP BETWEEN PATIENCE, EMOTION REGULATION DIFFICULTY AND COGNITIVE FLEXIBILITY

In this study, it was aimed to investigate the relationship between patience, emotion regulation difficulty, and cognitive flexibility among university students, and to determine the predictability of patience in cognitive flexibility and emotion regulation difficulty. The study group of the study consisted of 342 (65.5%) females, 180 (34.5%) males, 522 university students whose age range varies between 18-25 and with an average age of 21.30. In the study, as data collection tools; Patience Scale, Emotion Regulation Difficulty Scale Short Form and Cognitive Flexibility Inventory were used. The data were analyzed by Pearson Correlation Analysis and Multiple Regression Analysis techniques. According to the findings of the research; negative between patience and difficulty in regulating emotions (r = -. 25, p <.01); Cognitive flexibility with positive (r = -. 28, p <.01) direction were found significant. According to multiple regression analysis, emotion regulation difficulty and cognitive flexibility were found to explain 18% of patience variance, and cognitive flexibility was found to be the strongest predictive variable. Findings are discussed according to the literature.  Article visualizations

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