Ethical Awareness, Ethical Decision Making, and Transparency: A Study on Turkish CPAs in Istanbul

This research aims to reveal the connections among ethical awareness, ethical decision making, and transparency from the perspective of certified public accountants (CPAs) in Istanbul. Data are collected from Turkish CPAs’ survey responses, which are based on a seven-point Likert scale, and analyzed using explanatory factor analysis. Hypotheses were tested using ordinary least squares regression, and the results show that, based on the participants’ average responses, CPAs are affected mainly by the level of their ethical awareness in decision making about an ethical issue or transparency of financial reports, which indicates that the three concepts are strongly connected to each other

DESENVOLVIMENTO DE UMA COMPREENSÃO INTUITIVA E PROBABILÍSTICA DE NÍVEIS DE SIGNIFICÂNCIA ESTATÍSTICA Α = 0,05 E Α = 0,01

The purpose of this article is to describe a modeling approach to help students develop a conceptual understanding of statistical significance levels, through discovery based on their own observations as they play the role of data detectives. I wish I could claim this clever idea as my own original thought, but in fact, Eckert (1994) outlined a similar activity. A few years later, Roxy Peck demonstrated a slightly different version of this activity in an Advanced Placement Statistics meeting. I have been using various versions of this modeling approach over the years, in my various statistics and quantitative inquiry courses at undergraduate and graduate levels.El objetivo de este artículo es describir un abordaje de modelado para ayudar a los alumnos a desarrollar una comprensión conceptual de los niveles de significancia estadística por medio del descubrimiento en base a sus propias observaciones cuando desempeñan el rol de detectives de datos. Me gustaría poder promover esta idea inteligente como mía, pero la verdad es que Eckert (1994) delineó una actividad similar. Algunos años más tarde Roxy Peck demostró una versión ligeramente distinta de esa actividad en un encuentro sobre Métodos Estadísticos Avanzados. A lo largo de los años he utilizado diversas versiones de este abordaje de modelado en mis varios cursos de estadísticas e investigación cuantitativa en los niveles de grado y posgrado.O objetivo deste artigo é descrever uma abordagem de modelagem para ajudar os alunos a desenvolver uma compreensão conceitual dos níveis de significância estatística por meio de descoberta com base em suas próprias observações quando eles desempenham o papel de detetives de dados. Gostaria de poder promover esta ideia inteligente como minha, mas, na verdade, Eckert (1994) delineou uma atividade similar. Alguns anos mais tarde Roxy Peck demonstrou uma versão ligeiramente diferente dessa atividade em um encontro sobre Métodos Estatísticos Avançados. Tenho utilizado várias versões desta abordagem de modelagem ao longo dos anos em meus vários cursos de estatísticas e pesquisa quantitativa nos níveis de graduação e pós-graduação

FAIR VALUE ACCOUNTING under FAS 157 and IFRS 13: EVIDENCE from BOR

Among the traditional models to value financialinstruments, mixed model is generally employed. Mixedmodel uses both fair value and historical cost calculationswhere the instruments held for trading are valued atmarket price; and the rest are recorded at their historicalcost. In contrast to this model, fair value method suggests thatthe financial instruments are recorded at their marketvalue. Aim of this paper is to review the widespreadapplication of fair value in accounting under FAS 157 andIFRS 13 with regard to its application to financialinstruments; and to compare historical cost accounting withfair value accounting by providing evidence from BorsaIstanbul (formerly known as Istanbul Stock Exchange)

Values-based education: The development of a questionnaire

This study focuses on the development of an instrument that measures and evaluates the Attitudes of Children towards Values in Physical Education (ACHV-PE) class. This research is a collection of four phases. The first phase focused on content validity and item construction of the questionnaire. The second phase was a pilot-testing of the instrument to a group of students. Lastly, ( n =449) students from seven International Schools located in Tirana, Albanian, and Rome, Italy were recruited for the third and the fourth phases. These two phases were based on Exploratory Factor Analysis and Confirmatory Factor Analysis, to assess and confirm the factor structure. From our data, Kaiser–Meyer–Olkin value was 0.870, and Bartlett's test of sphericity was significant ( p < 0.001). The CFA demonstrated a good model fit indices. From the results obtained in each phase, we established the content validity and reliability of the ACHV-PE questionnaire with 17 items

Being a mother and a revolutionary: experiences of motherhood among revolutionary women in 1970s-80s Turkey

This thesis aims to explore different meanings attached to being a “revolutionary mother” by women who identified as “revolutionaries” in the 1970s and 1980s. Based on a close analysis of in-depth, semi-structured oral history interviews with women who were both revolutionaries and mothers, as well as women who became mothers after the 1980 military coup, this research focuses on how motherhood narratives reconfigure the revolutionary narrative. Being a revolutionary and a mother has meant dealing with a gendered division of labor both at home and within revolutionary political organizations. This research aims to complicate the meanings of personal and political, public and private through the narratives of revolutionary mothers. The literature on motherhood and political activism has focused on either mothers’ peace politics, or women’s “entrance” into the public sphere through motherhood. The memories and struggles of women who identified as “revolutionaries” in the 1970s and 1980s have been either totally invisible or marginalized in public debates, as well as in the academic literature. Narratives of motherhood have constituted a significant layer of silence within this larger invisibility. Women who were mothers participated in revolutionary movements, or they became mothers during their years of political activism. This research seeks to fill a gap in the literature by analyzing the experiences, memories and contemporary reflections of women who were mothers and politically engaged revolutionaries in the 1970s and 1980s. This study argues that “revolutionary mothers” (re)constructed contested meanings of being a revolutionary and a mother, and shows how discussion of motherhood expands our understanding of revolutionary history in Turkey

Establishing the validity and reliability of the ACHV-PE questionnaire into the Spanish language

Values are responsible for our attitudes, behaviours, and beliefs. They guide our thoughts and define who we are. The main purpose of this study was to establish the validity and reliability of the questionnaire "Attitudes of Children towards Values in Physical Education (ACHV-PE)" into the Spanish language. A total of eight hundred and two (N= 802) student, age 10-15 years old, between the 6th and 8th grade, participated in this study. The process of validity was based on translation and back-translation of the questionnaire, pilot-testing it to a group of students and the Factor Analysis. The Exploratory Factor Analysis showed five factors with the Eigenvalues of 6.24 and 1.06, accounting for 60.28 % of the variance. Confirmatory Factor Analysis demonstrated a good fit for the five-factor solution. Regarding the results obtained, we can conclude that the questionnaire ACHV-PE can be considered valid and reliable for measuring and evaluating the attitudes of children towards values in Physical Education classes in Spanish speaking countries

Gender and Mobbing: The Case of Turkey

The aim of this study was to demonstrate the importance of gender as a causative factor of mobbing, which is one of the prominent problems in today’s occupational life. The study is important in that it brings together the findings of postgraduate theses in Turkey on the subject of mobbing to demonstrate the role of gender. The study was based on a descriptive screening model, since it aims to examine a current phenomenon. Data collection was performed using the document analysis method. In this study, all published doctorate, postgraduate and medical theses in Turkey investigating mobbing incidents in occupational life (281 theses in total) were examined. 213 theses - including 15 doctorate theses, 197 postgraduate theses, and one medical thesis - were included into the study analysis. 37% of these theses indicated that gender has an effect on mobbing. This result indicates that one in three persons in the workplace face mobbing behaviors due to their gender. In conclusion, this study determined that women face mobbing more frequently than men. The results of mobbing studies in Turkey are similar to those conducted around the world, demonstrating that women are at greater risk of mobbing in their occupational lives

Fair value accounting under us gaap and IFRS, and its comparison to historical cost accounting with cases from ISE

ÖZET Finansal araçları değerlendirmede geleneksel modeller arasında en yaygın kullanılanı karma model olmuştur. Karma model, hem gerçeğe uygun değer hem de tarihi maliyet hesaplamalarını kullanır. Karma modelde ticari amaçla elde tutulan araçlar Pazar fiyatı ile kaydedilir ve geriye kalan ise tarihi maliyet ile kaydedilir. Bu modelin tersine, gerçeğe uygun değer metodu geliştirilmiştir. Bu modelde finansal araçlar pazar fiyatıyla kaydedilir.Gerçeğe uygun değer muhasebesinin çeşitli endüstrilerde birçok işletme tarafından yaygın olarak kullanılması sebebiyle konuya ışık tutma amaçlı bu konu üzerinde odaklandım. Bu tezin amacı, gerçeğe uygun değer muhasebesinin yaygın olan uygulaması üzerinde araştırma yapmaktadır. Ayrıca tarihi maliyet muhasebe sistemine ve gerçeğe uygun değerle olan karşılaştırılması da yer almaktadır.Bu tezin alt bölümleri şöyledir; ilk önce gerçeğe uygun değeri Amerikan Finansal Muhasebe Standardı 157 altında göstermektedir. Sonra gerçeğe uygun değeri Uluslar arası Finansal Raporlama Standardı altında göstermektedir. Devamında gerçeğe uygun değerle, tarihi maliyet sisteminin karşılaştırılması yer almaktadır. Sonrasında gerçeğe uygun değer muhasebesi ile kredi krizleri arasındaki ilişki gösterilmektedir. Son bölüm gerçeğe uygun değer muhasebesi ile tarihi maliyet muhasebesini karşılaştıran dört ayrı örnek bulunmaktadır.ABSTRACTBetween the traditional models to value the financial instruments, the majority used model has been the mixed model. Mixed model uses both fair value and historical cost calculations, means that instruments which are held for trading are valued at market price and rest are recorded at their historical cost. In contrast to this model, fair value method has been developed, which suggests that the financial instruments are recorded at their market value.Because the application of fair value accounting is widely spread among many businesses in various industries, I tried to focus to shed light on the subject while comparing it with historical cost.This thesis aims to review the widespread application of fair value in accounting and its application to financial instruments in particular. It also looks at the historical cost accounting and its comparison with fair value accounting. Paper is subdivided as follows: first of all it presents the fair value at FAS 157. Later, it continues with fair value under IFRS. By the following, detailed part has been taken place focusing on understanding the fair value accounting and historical cost accounting. Then the relationship with fair value accounting and credit crunch has been showed. For the last part the four cases took place to show the differences and comparison between historical cost accounting and fair value accounting. Finally, the paper is closed with conclusion

Sportif organizasyonlar sponsorluğu : (Beko basketbol ligi örneği)

1. Araştırma günümüz spor dünyasında büyük önem arz eden sponsorluk olgusuna Beko Basketbol Ligi örneği çevresinde vurgu yaparak, spor organizasyonlarına yapılan sponsorluk faaliyetinin olumlu yönlerini birçok açıdan değerlendirmek amacı ile hazırlanmıştır. Konu hakkında literatür çalışmasını takip eden bir tanımlayıcı araştırma modelidir. Araştırma amacına yönelik hazırlanan anket vasıtasıyla konu hakkında veriler elde edilmiştir. Beko Basketbol Liginde mücadele eden 16 takım bünyesindeki ilgili tüm yöneticiler araştırma kapsamına dahil edilmek sureti ile tam sayım yöntemi kullanılmıştır. 16 spor kulübü bünyesinde toplam 73 yetkiliye ulaşılmış ve yüz yüze mülakat yöntemi ile anket uygulaması gerçekleştirilmiştir. Elde edilen veriler istatistik paket programına aktarılarak; frekans, yüzde analizi, t testi ve tek yönlü varyans analizi yapılmıştır. Ayrıca araştırma anketinin güvenilirliği açısından her değişkenin Cronbach değeri hesaplanmış ve güvenilirlik sınırı olan 0.70’in üzerinde çıkmıştır. Araştırma sonucunda ilgili kulüp yetkililerinin demografik özellik olarak; kırklı yaşlarda, ağırlıkla erkelerden oluşan, çoğunlukla evli bir profile sahip oldukları görülmüştür. Bununla birlikte ilgili kişilerin demografik ve mesleki durumları ile Beko’nun sponsorluğu ile lige kattığı değerlere dair görüşleri arasında anlamlı bir farklılığa (P > 0,05) rastlanmamıştır. Diğer bir ifade ile yapılan istatistiki değerlendirme neticesinde Beko isim sponsorluğunun ligin kurumsallığına, taraftar ve federasyon ilişkilerine, lig gelirlerine, sponsorluk olanaklarına, halkla ilişkiler ve pazarlama karmaları ile yönetim süreçlerine önemli katkı sağladı yönünde kulüp yetkilerinin yüksek oranda (%75,24) hem fikir olduğu tespit edilmiş olsa da bu görüşlerinde sahip oldukları demografik özelliklerinin yada mesleki durumlarının rol oynamadığı anlaşılmıştır. Benzer bir şekilde aynı kulüp yetkileri Beko’nun lig sponsorluğu dışında sahip olduğu kurumsal değerler, ekonomik ve örgütsel potansiyeller ile iş birliktelikleri açısından yüksek oranda (%77,54) olumlu bir görüşe sahip olduklarını beyan etmiş olsalar da yine sahip oldukları demografik özelliklerinin yada mesleki durumlarının bu görüşlerinde etkisinin bulunmadığı (P > 0,05) belirlenmiştir. Anahtar Kelimeler: Basketbol, Organizasyon Sponsorluğu, Sponsorluk, Spor Sponsorluğu, Türkiye Basketbol Ligi 2. SUMMARY Sports Organizations Sponsorship (Example of Beko Basketball League) This research is prepared to consider the positive sides of sport organizations sponsorship from different angles which has major importance in todays world, emphasizing the example of Beko Basketball League. It is a research model ensuing the literature study about the subject. By means of questionnaire prepared in the purpose of research datas about the subject are obtained. Full count method is used including all the respective executives of the 16 teams competing in Beko Basketball League. 73 executives of the 16 teams are approached and questionnaire application is performed by face to face interview method. Frequency, percentage, t test and one sided varient analyze are done by transfering the obtained data to statistical package programme. Additionally, for credibility of the research questionnaire, Cronbach value for each variable is calculated and the result is above 0.70 which is the credibility limit. As a result of the research, the respective executives are observed in terms of demographic characteristics that they have a forties aged, predominantly consisting male and mostly married profile. Nonetheless, there wasn’t any meaningful difference (P > 0,05) between the respective people’s demographic and professional statuses and their opinion about Beko’s contributions to league by sponsorship. In other words, as a result of statistical evaluation, even though it is ascertained that club executives are highly (%75,24) agreed that Beko name sponsorship contributed to leages’s corporation, to fan-federation relationships, to league’s income, to sponsorship opportunities, to public relations and marketing combinations and managing processes, demographic characteristics and professional statuses they have don’t take part in their these opinions. Similarly, although club executives stated that they have highly (%77,54) positive thoughts on corporate values, economic and organizational potentials and business associations that Beko have except the league sponsorship, it is determined that demographic characteristics and professional statuses they have don’t take part in their these opinions. Key Words: Basketball, Event Sponsorship, Sponsorship, Sports Sponsorship, Turkish Basketball Leagu