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Öğe Historical development of ınternal audit practices in turkey(2020) Koç, Fatih; Mert, Hüseyin; Topluk, Bilalettin; Başkaya, Varcan- Due to the rapidly increasing technology in the globalizing world, businesses also have to adapt their working styles to changing dynamics. The “Internal Audit” departments, which have an important control and guidance function in the implementation of the established management policies of the companies, perform important functions in terms of the continuity of the companies in the face of unexpected changes. In the ongoing pandemic process, organizations with strong internal audit functions were observed to be more agile in changing their way of working and revising their operational plans. In this study, taking into consideration the dynamic business conditions of today, the history and development of 'Internal Audit' subject in Turkey, whose importance and effectiveness are increasing rapidly, are discussed. With the examination of legal and structural changes, it is aimed to detect time-dependent changes.Öğe Türkiye’de iç denetim uygulamalarının tarihsel gelişimi(2020) Koç, FatihDijitalleşmenin artışı Artan Veri Miktarı Operasyonel Güvenlik Şirket Kaynaklarının Korunabilmesi IIA (İç Denetim Enstititüsü)’ın İç Denetim tanımı Çalışmamızdaki amaç Osmanli Dönemi İç Denetim Düyun-u Umumiye Cumhuriyet Dönemi’nde ilk defa “iç denetim” kavramı Murakıplık KavramıÖğe Hekimlere yönelik toplumsal cinsiyet rolü beklentisi(2020) Dablan, EsenCinsiyetin kadınlar ve erkekler arasında doğuştan var olan genital ve genetik farklılıkları içeren biyolojik anlamının dışında, kişilerin ait bulundukları topluma özgü sosyal ve kültürel özelliklerden kaynaklanan anlamları da bulunmaktadır. Söz konusu özelliklere bağlı olarak kişilerden beklenen davranış biçimleri “toplumsal cinsiyet” ve “toplumsal cinsiyet rolleri”ni ortaya çıkarmıştır. Toplumsal cinsiyet rolleri “maskülen”, “feminen”, “androjen” ve “belirsiz” cinsiyet rollerini içermektedir.Öğe Avatar based ınnovation and co-creation processes in virtual worlds(2019) Gülmez, Murat; Özekenci,Emre KadirThe major objective of this study is to investigate the virtual co creation processes in order to propose an effective way for organizations to attract participants for their projects in virtual worlds. In particular, this investigation will examine the motives of the participants to participate in the co creation projects and how do the organizations design their projects in virtual worlds. By doing so, this study will enlighten the co-creation and avatar innovation processes in virtual worlds and will provide guidance for future projects and studies. Data for this study will be collected using in-world interviews with virtual residents who run organizations as well as who participates in co-creation processes in Second Life virtual world. The results of this investigation will announce after data analysis. The present study makes several noteworthy contributions to growing body of literature on virtual worlds and cocreation. Firstly, to explore the main indicators that motivates of virtual residents to engage in co-creation activities. Secondly, how organizations use virtual worlds as a source of innovation and how should they design their processes in order to attract residents to participate to their projects.Öğe Revisiting the environmental Kuznets curve in a global economy(PERGAMON-ELSEVIER SCIENCE LTD, 2013) Shahbaz, Muhammad; Öztürk, İlhan; Afza, Talat; Ali, AmjadThe present study deals with an empirical investigation between CO2 emissions, energy intensity, economic growth and globalization using annual data over the period of 1970-2010 for Turkish economy. We applied unit root test and cointegration approach in the presence of structural breaks. The direction of causality between the variables is investigated by applying the VECM Granger causality approach. Our results confirmed the existence of cointegration between the series. The empirical evidence reported that energy intensity and economic growth (globalization) increase (condense) CO2 emissions. The results also validated the presence of environmental Kuznets curve (EKC). The causality analysis shows bidirectional causality between economic growth and CO2 emissions. This implies that economic growth can be boosted at the cost of environmentÖğe Scopophilic Dimension of Instagram Spectatorship through Social Media.(İclel conferences, 2018) Şimsek, Anjelika; Titrek, O; Zembrzuska, A; SezenGultekin, GIn modern life images and videos are presented ubiquitous, and our affinity to them changes. Mundane life of modern people is constructed through images; individuals express themselves and their lives through photos. As modern technology offer an easiest way to have an instant photos, people become more focused on these type of activity, as making photos. The main space to share the mundane images instantly is social media. Social media becomes an important part of individuals' life. In last decade different social media platforms derive. Instagram is the one that becomes most popular in last few years among new generation. Young people maintain to spend their lives by looking the lives of others through Instagram. Curiosity to see certain content, the content that could be chosen personally according to the desire that individual has- the desire to look. Photos on Instagram satisfies a primordial desire for gratifying looking, but at the same time it goes forth, establishing scopophilia in its narcissistic facet. Freud, in his Three Essay on the Theory of Sexuality, named the desire to watch others life as scopophilia. On the one hand, our identifications, on other hand the objects of our visual excitement is not only the images themselves, but also the subjects and objects of the surveillance action, reflected on the screen and therefore the screen transformed into disturbing mirror of our own repressed disturbing desires. The endeavour of that paper is to explain the tendency and intention of Instagram usage in the scope of scopophilia term, in the frame of psychoanalysis.Öğe Coal consumption and industrial production nexus in USA: Cointegration with two unknown structural breaks and causality approaches(PERGAMON-ELSEVIER SCIENCE LTD, 2012) Yildirim, Ertugrul; Aslan, Alper; Öztürk, İlhanThe paper investigates the causality relationships among industrial production index, coal consumption and employment in industrial sector for the period of 1973:1-2011:10 in USA. After noticing that there are breaks in the regression model, the Hatemi-J test for cointegration is employed to the cases that take into account two possible regime shifts. It is concluded that there is a long run relationship between industrial production and industrial coal consumption with the breaks at 1983:4 and 1998:4. We found a negative relationship between coal consumption and industrial production for the period of 1973:1-1983:4 and positive relationship for 1983:5-1998:4 period. For the last period that covers 1983:5-2011:10, the cointegration relationship turned to negative. In addition, the results show that causal relationship between coal consumption and industrial production changes over time.Öğe On the causality between imf credits and macroeconomic indicators: Evidence from developing countries, 1975-2004(2009) Öztürk, İlhanUsing panel data for 88 developing countries over the period 1975-2004, this paper analyzes the way of causality between selected ten macroeconomic variables and IMF credits. The causality has been found between IMF credits and macroeconomic indicators in eight out of ten cases in the study. Consequently, overall, it can be said that IMF credits (or IMF stabilization programs) are worsening the macroeconomic performance of developing countries rather than improving their economic problems.Öğe Does financial development reduce environmental degradation? Evidence from a panel study of 129 countries(SPRINGER HEIDELBERG, 2015) Al-mulali, Usama; Tang, Chor Foon; Öztürk, İlhanThe purpose of this study is to explore the effect of financial development on CO2 emission in 129 countries classified by the income level. A panel CO2 emission model using urbanisation, GDP growth, trade openness, petroleum consumption and financial development variables that are major determinants of CO2 emission was constructed for the 1980-2011 period. The results revealed that the variables are cointegrated based on the Pedroni cointegration test. The dynamic ordinary least squares (OLS) and the Granger causality test results also show that financial development can improve environmental quality in the short run and long run due to its negative effect on CO2 emission. The rest of the determinants, especially petroleum consumption, are determined to be the major source of environmental damage in most of the income group countries. Based on the results obtained, the investigated countries should provide banking loans to projects and investments that can promote energy savings, energy efficiency and renewable energy to help these countries reduce environmental damage in both the short and long run.
