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159 results for “Public Sector Accounting”

Research Article Open Access Use and Accounting of Activity-Based Costing in Dairy and Dairy Production Enterprises
Zülkif Yalçın, Yalçın Z, Bahattin Taş, Taş B
4th International Symposium on Innovative Approaches in Social, Human and Administrative Sciences 2019 https://doi.org/10.36287/setsci.4.8.008

 Developments in economic and technological fields have led to the development of new production systems in manufacturing technology. It is argued that the traditional costing techniques applied by many enterprises today are not compatible with new production …

Research Article Open Access Creative Accounting Practice in Turkey on Scope of Responsibilities of the Independent Auditors
Murat Genç, Genç M
Ist International Symposium on Innovative Approaches in Scientific Studies 2018

It has emerged that independent audit firms play an important role in the process that resulted in bankruptcy of big companies operating worldwide, such as Enron and Worldcom. Replacing the financial status of companies with Creative Accounting Practices (CAP)…

Research Article Open Access Kadın Dostu Kent Kriterleri Açısından Kent Parklarının Değerlendirilmesi
Kübra Bülbül, Bülbül K, Neslihan Demircan, Demircan N
7th International Symposium on Innovation in Architecture, Planning and Design 2025 https://doi.org/10.36287/setsci.23.110.001

Bu çalışma, kadın dostu kent yaklaşımı çerçevesinde kent parklarının toplumsal cinsiyet eşitliği odaklı bir bakışla değerlendirilmesini amaçlamaktadır. Kentte kadınların kamusal mekânları kullanım biçimleri, yaşadıkları sorunlar ve mekânsal beklentileri üzerin…

Research Article Open Access CAUSAL RELATIONSHIP BETWEEN PUBLIC EXPENDITURE AND ECONOMIC GROWTH: TODA-YAMAMOTO APPROACH
Nigar Alev, Alev N
Ist International Symposium on Innovative Approaches in Scientific Studies 2018

In the history of economic thought, different hypotheses have been formed which reveal the interaction between public expenditure and national income. These hypotheses can be decomposed according to their economic and political content. Political content hypot…

Research Article Open Access Hisse Senedi Fiyatlarında Etkinlik: Konteyner Şirketleri Üzerine Bir Araştırma
Abdullah Açık, Açık A, Esra Baran, Baran E, İlke Sezin Ayaz, Ayaz İ
2nd International Symposium on Innovative Approaches in Scientific Studies 2018

Bu çalışmanın amacı, dünyada ilk 10’a giren ve hisse değerlerine ulaşılabilen düzenli hat taşımacılığı yapan 8 şirketin hisse değerlerinde etkin piyasa hipotezinin geçerli olup olmadığının tespit edilmesidir. Bu doğrultuda, zayıf formda etkin piyasa hipotezi…

Research Article Open Access RESEARCHING OF THE SECTOR APPLICATIONS IN THE CONSTRUCTION DEPARTMENT IN THE VOCATIONAL HIGH SCHOOL AND DETERMINATION OF DEFICIENCIES AND PRESENTATION OF SOLUTION PROPOSALS (UNIVERSITY OF AKSARAY EXAMPLE)
Yasin Göktaş, Göktaş Y, Bengü Çorakçı, Çorakçı B
Ist International Symposium on Innovative Approaches in Scientific Studies 2018

The objective of the Construction Technology Program is to train graduates who are able to apply construction regulations and legislation, transfer theoretical knowledge to practice, and carry out quality and control in construction laboratories, equipped with…

Research Article Open Access Kamusal Alanın Niteliği Ne Söyler? Amasya Kent Merkezinde Tematik ve Mekânsal Okumalar
Hüsra Suslu, Suslu H, Beyza Karaçam, Karaçam B, Erdoğan Durukan, Durukan E, Hira Ecem Aydemir, Aydemir H, Aslı Altanlar, Altanlar A
7th International Symposium on Innovation in Architecture, Planning and Design 2025 https://doi.org/10.36287/setsci.23.72.001

Kent merkezinde yer alan kamusal alanlar, yalnızca fiziksel boşluklar değil; bireylerin kentle sosyal bağ kurduğu, kültürel deneyimler geliştirdiği ve aidiyet duygusu inşa ettiği önemli mekânlardır. Bu bağlamda, bu çalışma Amasya kent merkezindeki sosyo-kültür…

Research Article Open Access Art and Social Life in Urban Public Spaces
Fatih Şahin, Şahin F, Cengiz Tavşan, Tavşan C
2nd International Symposium on Innovative Approaches in Scientific Studies 2018

From the time that humans first started to live in a settled way, the effect of public places (as the common space for the people from every section of the community) on communications with their surroundings, and the need to meet the main requirements, have…

Research Article Open Access Sürdürülebilirlik Raporlarının İşletmeye Etkisi
Zeynep Şahin, Şahin Z, Fikret Çankaya, Çankaya F
2nd International Symposium on Innovative Approaches in Scientific Studies 2018

İşletmelerin ekonomik , çevresel ve sosyal faaliyetlerinin sonuçlarının raporlanmasını içeren sürdürülebilirlik raporlarının Türkiye’deki işletmelerde kullanımı artmıştır. Teknolojik gelişmeler, artan küresel rekabetle baş edebilmek için işletmeler bu raporl…

Research Article Open Access Applications of Data Envelopment Analysis in Textile Sector
A.Aslı İlleez, İlleez A, Mücella Güner, Güner M
Ist International Symposium on Innovative Approaches in Scientific Studies 2018

Interest in Data Envelopment Analysis (DEA) has grown in recent years. This is not surprising since DEA can be used to explore efficiency in organizations whose outputs and inputs cannot be reduce to monetary terms. In a relatively short period of time Data En…

Research Article Open Access Kentsel Peyzaj Tasarımında Gece Manzarası
Başak Aytatlı, Aytatlı B, Ali Can Kuzulugil, Kuzulugil A
5th Symposium on Innovation in Architecture, Planning and Design 2023 https://doi.org/10.36287/setsci.6.2.0042

Bir şehrin gece manzarası, o şehrin gece boyunca yeniden tanıtılması olarak değerlendirilebilmektedir. Hatta  kimi zaman gece manzarası insanların şehir hakkındaki düşünceleri üzerinde daha fazla etki bırakabilmektedir. Karanlık bir manzara deneyimi fikri, yum…

Research Article Open Access Making Corporate Social Responsibility Sustainable in Supply Chains: Cases of Nigerian Pharmaceutical Companies
Yazid Aliyu, Aliyu Y
4th International Symposium on Innovative Approaches in Social, Human and Administrative Sciences 2019 https://doi.org/10.36287/setsci.4.8.045

Chronically, the Nigerian pharmaceutical arena has witnessed a series of scandals, perhaps unprecedented level of unethical behaviors, cruelty or of a kind. These events have seriously shaken people’s belief. In general, such activities have left a black-hole …

Research Article Open Access Geçmişten Günümüze Bir Kamusal Mekân: Merzifon Cumhuriyet Meydanı Örneğinde Kentsel Açık Alan Değerlendirmesi
Enda Nur Demir, Demir E, Zeynep Özdemir, Özdemir Z
7th International Symposium on Innovation in Architecture, Planning and Design 2025 https://doi.org/10.36287/setsci.23.77.001

Kent meydanları, toplumsal hareketliliğin ve kamusal katılımın merkezinde yer alarak bireyler arası sosyal ilişkileri güçlendiren, çok işlevli etkinliklere ev sahipliği yapan kamusal mekânlardır. Kitlelerin kesişim noktasını oluşturan meydanlar, kullanıcı odak…

Research Article Open Access Kamusal Alanların Tasarımında Çift Yönlü Katılım
Hatice Savaş Demir, Demir H, Nazlı Ferah Akıncı, Akıncı N
6th International Symposium on Innovation in Architecture, Planning and Design 2024 https://doi.org/10.36287/setsci.20.24.194

Birey-toplum-devlet ilişkilerinde meydana gelen dönüşümlerle birlikte, vatandaşların bireysel ve kolektif olarak karar alma süreçlerine katılımı pek çok alanda artmıştır. Kentsel planlamada karar alma süreçlerine sivil toplumun aktif katılımı, Türkiye Cumhuriy…

Research Article Open Access Soğuk İklim Bölgelerinde Çocuk Oyun Alanı Tasarım Kriterlerinin Belirlenmesi
Ali Can Kuzulugil, Kuzulugil A, Başak Aytatlı, Aytatlı B
5th Symposium on Innovation in Architecture, Planning and Design 2023 https://doi.org/10.36287/setsci.6.2.0036

Doğa her mevsim çocukların fiziksel aktivite, deney, keşfetme ve yönetme konusundaki temel ihtiyaçlarını teşvik etmektedir. İyi bir açık hava oyun alanı çocukların gelişim ihtiyacını karşılamalıdır. Çocuk oyun alanları tasarımlarında  farklı ihtiyaçlara, farkl…

Research Article Open Access Mental health and wellbeing; Ecotherapy
Hilal Kahveci, Kahveci H, Parisa Göker, Göker P
3rd International Symposium on Innovative Approaches in Scientific Studies (Fine Arts, Design and Architecture) 2019

Humans’ need for nature is linked not just to the material exploitation of the environment but also to the influence of the natural world on our emotional, cognitive, aesthetic, and spiritual development. It has been shown that green areas have a positive impa…

Research Article Open Access Evaluation of Current Accessibility Implementations in Public Spaces in Turkey from Intellectual, Architectural, and Legal Aspects
İlkay Dinç Uyaroğlu, Dinç Uyaroğlu İ
3rd International Symposium on Innovative Approaches in Scientific Studies (Fine Arts, Design and Architecture) 2019

Accessibility is among the central issues in national and international policies aimed at catering for a more democratic social life, since its achievement promotes the right to full participation in all public services and community life, to a significant ext…

Research Article Open Access Determination of Entitlement Distribution Criterions on Urban Regeneration Projects Which Implemented by Public in City Center
Durmuş Akkaya, Akkaya D, Şenay Atabay, Atabay Ş
Ist International Symposium on Innovative Approaches in Scientific Studies 2018

In the case of developing countries, the need for housing has not been a problem in large measure. Because developing societies are to head towards cities. The unplanned growth and unhealthy settlements conditions because of population generated by this orie…

Research Article Open Access Auto Roll Foam Line Design and Optimization
Cihat Şahin, Şahin C, Emre Benzer, Benzer E, Şahin Yıldırım, Yıldırım Ş
International Congress on Human-Computer Interaction, Optimization and Robotic Applications 2019 https://doi.org/10.36287/setsci.4.5.011

With the impact of globalization, the competition dimensions among enterprises began to differentiate. Businesses should investigate to provide new production methods to adapt new competitive conditions. In order for the enterprises to respond quickly and in t…

Research Article Open Access A Data Analysis and Behavior Model for Study of Consumer Service in the Financial Sector
Sultan  Tatlılıoğlu  , Tatlılıoğlu   S, Dionysis  Goularas  , Goularas   D
3rd International Symposium on Innovative Approaches in Scientific Studies (Engineering and Natural Sciences) 2019

In recent years, the financial sector has been considerably developed, especially in electronic banking. As individual users in the financial sector use e-banking and e-finance systems, the concept of loyalty in the banking sector has shifted from traditional …

Research Contributions (2019+)Peer reviewed by at least two reviewers
Open AccessCC BY 4.0
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