Pub Date : 2016-12-30DOI: 10.17368/UHBAB.20161824267
Murat Çemberci, Huseyin Ince, Deniz Günel, Mustafa Emre Civelek
: Organizational justice refers to how an employee perceives the decisions and the behaviors of the managers. Organizational justice consists of how to regulate the wages, punishments and promotions and how these decisions are made or how these decisions are told to employees. This research aims to contribute to the literature by emphasizing the importance of the organizational justice and ethical climate concepts in the perspective of the internal environment of an organization. For this purpose, a detailed definition of organizational justice, we investigated the effects of organizational justice and ethical climate on organizational commitment. In this paper, the mediator effect of ethical climate on the relation between organizational justice and organizational commitment analyzed. The hierarchical regression analysis method has been used to determine the mediator effect. As per the analysis results, the partial mediator role of ethical climate on the relation between organizational justice and organizational commitment is statistically significant. Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities’quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken. Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities’quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According
{"title":"THE MEDIATOR EFFECT OF ETHICAL CLIMATE ON THE RELATION BETWEEN ORGANIZATIONAL JUSTICE AND ORGANIZATIONAL COMMITMENT","authors":"Murat Çemberci, Huseyin Ince, Deniz Günel, Mustafa Emre Civelek","doi":"10.17368/UHBAB.20161824267","DOIUrl":"https://doi.org/10.17368/UHBAB.20161824267","url":null,"abstract":": Organizational justice refers to how an employee perceives the decisions and the behaviors of the managers. Organizational justice consists of how to regulate the wages, punishments and promotions and how these decisions are made or how these decisions are told to employees. This research aims to contribute to the literature by emphasizing the importance of the organizational justice and ethical climate concepts in the perspective of the internal environment of an organization. For this purpose, a detailed definition of organizational justice, we investigated the effects of organizational justice and ethical climate on organizational commitment. In this paper, the mediator effect of ethical climate on the relation between organizational justice and organizational commitment analyzed. The hierarchical regression analysis method has been used to determine the mediator effect. As per the analysis results, the partial mediator role of ethical climate on the relation between organizational justice and organizational commitment is statistically significant. Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities’quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken. Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities’quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131325609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-12-30DOI: 10.17368/UHBAB.20161824268
Hossein Naseri Someeh, Ali Karimi Kiya, T. Khalilov
{"title":"PETROGLYPHS OF NORTH AZERBAIJAN (OF NAKHCHIVAN) AND SOUTH AZERBAIJAN (OF IRAN): ASSOCIATIONS OF ARTISTIC AND IDEOLOGY","authors":"Hossein Naseri Someeh, Ali Karimi Kiya, T. Khalilov","doi":"10.17368/UHBAB.20161824268","DOIUrl":"https://doi.org/10.17368/UHBAB.20161824268","url":null,"abstract":"","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116919895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-09-30DOI: 10.17368/UHBAB.20161722361
E. Muyan, Nursel Muratoglu, M. Tunaz
{"title":"A Corpus Based Study on the Preposition Error Types in Turkish EFL Learners' Essays.","authors":"E. Muyan, Nursel Muratoglu, M. Tunaz","doi":"10.17368/UHBAB.20161722361","DOIUrl":"https://doi.org/10.17368/UHBAB.20161722361","url":null,"abstract":"","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123687268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-09-30DOI: 10.17368/UHBAB.20161722359
Arzu Eren Şenaras
{"title":"IMPROVING EFFECTIVENESS IN THE EMERGENCY SERVICE BY USING DATA ENVELOPMENT ANALYSIS","authors":"Arzu Eren Şenaras","doi":"10.17368/UHBAB.20161722359","DOIUrl":"https://doi.org/10.17368/UHBAB.20161722359","url":null,"abstract":"","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"239 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131644268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-09-30DOI: 10.17368/UHBAB.20161722360
Ozgür Önday
{"title":"COMMUNITY ISOMORPISM AND CORPORATE SOCIAL ACTION: IS THERE ANY BOND BETWEEN COMMUNITY AND CORPORATE ISOMORPHISM","authors":"Ozgür Önday","doi":"10.17368/UHBAB.20161722360","DOIUrl":"https://doi.org/10.17368/UHBAB.20161722360","url":null,"abstract":"","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115572323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-09-30DOI: 10.17368/UHBAB.20161722358
Şahin İnanç, Arzu Eren Şenaras
{"title":"TESTING RANDOMNESS OF GENERATED NUMBERS BASED ON THE HENON MAP","authors":"Şahin İnanç, Arzu Eren Şenaras","doi":"10.17368/UHBAB.20161722358","DOIUrl":"https://doi.org/10.17368/UHBAB.20161722358","url":null,"abstract":"","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127455353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-06-30DOI: 10.17368/UHBAB.20161619585
Hatice Yurtsever
{"title":"NOTIFICATION IN TAX LAW AND PARTIES TO BE NOTIFIED","authors":"Hatice Yurtsever","doi":"10.17368/UHBAB.20161619585","DOIUrl":"https://doi.org/10.17368/UHBAB.20161619585","url":null,"abstract":"","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124713012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-06-30DOI: 10.17368/UHBAB.20161619584
Murat Delibaş, Okan Sarigöz
{"title":"EVALUATION OF TEACHER S OPINIONS ABOUT CONSTRUCTIVIST APPROACH ENVIRONMENT","authors":"Murat Delibaş, Okan Sarigöz","doi":"10.17368/UHBAB.20161619584","DOIUrl":"https://doi.org/10.17368/UHBAB.20161619584","url":null,"abstract":"","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130475735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-06-30DOI: 10.17368/UHBAB.20161619581
A. Yücel, Ayhan Aytaç, K. Yıldız, Ercan Şahbudak, Yasemin Aydoğan, Erdal Şen, Kursat Karacabey K Karacabey, Selvinaz Saçan, Sevil Yildiz, Haluk Şengün, Murat Korkmaz
{"title":"ANALYSIS OF THE RELATIONSHIP BETWEEN EMPLOYMENT AND EDUCATION WITH DIFFERENT ECONOMETRIC METHODS","authors":"A. Yücel, Ayhan Aytaç, K. Yıldız, Ercan Şahbudak, Yasemin Aydoğan, Erdal Şen, Kursat Karacabey K Karacabey, Selvinaz Saçan, Sevil Yildiz, Haluk Şengün, Murat Korkmaz","doi":"10.17368/UHBAB.20161619581","DOIUrl":"https://doi.org/10.17368/UHBAB.20161619581","url":null,"abstract":"","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125292990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-06-30DOI: 10.17368/UHBAB.20161619582
K. Aytaç, İsa Doğan, M. Bayrak
{"title":"THE RELATIONSHIP BETWEEN BURNOUT AND PERSONALITY: AN INVESTIGATION ON SCOPE OF STATE DIRECTORS OF YOUTH SERVICES AND SPORT","authors":"K. Aytaç, İsa Doğan, M. Bayrak","doi":"10.17368/UHBAB.20161619582","DOIUrl":"https://doi.org/10.17368/UHBAB.20161619582","url":null,"abstract":"","PeriodicalId":120946,"journal":{"name":"International Refereed Journal of Humanities and Academic Sciences","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128243100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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