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THE RELATIONSHIP OF CURRENT ACCOUNT DEFICIT AND ECONOMIC GROWTH ON REGIONAL BASIS: THE CASE OF TURKEY 区域基础上经常账户赤字与经济增长的关系:以土耳其为例
Pub Date : 2022-06-21 DOI: 10.46452/baksoder.1113262
İlkay Gençer, Burcu KELEŞ BOZKURT, Letifşah Bozkurt, Feyyaz Zeren
Current account deficit is always of great importance in developing and foreign-dependent countries such as Turkey. In this direction, the relationship between the current account deficit and the Gross Domestic Product (GDP), which is used to represent economic growth in Turkey for the period 2004-2020 on a regional basis, has been examined by panel data analysis methods. According to the results of the cointegration test, it has been determined that the current account deficit and GDP move together in the long run in all regions except the Black Sea Region. On the other hand, one-way causality from the GDP to the current account deficit has been determined for the Central and Southeastern Anatolia regions, and it is possible to make a comment that foreign borrowing is preferred as economic growth is achieved for these regions. However, for the Black Sea and Marmara regions, one-way causality was found from current account deficit to GDP. Accordingly, it has been concluded that there may be economic growth dependent on the current account deficit for the Marmara and Black Sea regions. Finally, it is understood that there are regionally different economic structures and this results in different findings. The findings provide important indications that policymakers should take decisions according to regional characteristics.
经常账户赤字对发展中国家和依赖外国的国家(如土耳其)来说总是非常重要的。在这个方向上,经常账户赤字与国内生产总值(GDP)之间的关系通过面板数据分析方法进行了检验,GDP用于代表土耳其2004-2020年期间的区域经济增长。根据协整检验的结果,确定了除黑海地区外,所有地区的经常账户赤字和GDP在长期内都是一起运动的。另一方面,从国内生产总值到经常账户赤字的单向因果关系已经确定了安纳托利亚中部和东南部地区,并且有可能做出评论,外国借款是首选,因为这些地区实现了经济增长。然而,对于黑海和马尔马拉地区,经常账户赤字与GDP之间存在单向因果关系。因此,得出的结论是,马尔马拉和黑海地区的经济增长可能依赖于经常帐户赤字。最后,可以理解的是,存在区域不同的经济结构,这导致了不同的结果。研究结果为决策者应根据区域特征做出决策提供了重要的指示。
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引用次数: 0
METAVERSE IN THE CONTEXT OF EDUCATION 教育背景下的元宇宙
Pub Date : 2022-06-21 DOI: 10.46452/baksoder.1124844
Ahmet Göçen
The aim of this study is to examine the Metaverse and education phenomena in the light of current literature and to explain the salient points regarding the Metaverse and the future fiction in education in the context of Turkey. The study was structured as a compilation and in the literature review, the studies between the years 2010-2022 were emphasized. In the study; The focus is on topics such as the Metaverse roadmap, dimensions, Metaversal training, current initiatives and data. In the context of Turkey, the points that policy makers should follow on Metaverse are explained. As a result, the difference between countries, which is created by being late for industrial revolutions built on commodity/matter, can be closed with educational technology revolutions built on knowledge and creativity on the way to Society 5.0 and Metaverse. In the new process, the most important tasks in educational organizations fall on instructional-technology leaders. In this respect, educational institutions should be proactively ready for change, together with “students who produce and consume the system”.
本研究的目的是在当前文献的基础上研究虚拟世界和教育现象,并解释土耳其背景下虚拟世界和未来教育小说的要点。本研究是一个汇编,在文献综述中,强调了2010-2022年之间的研究。在书房;讨论的重点是诸如元宇宙路线图、维度、元宇宙培训、当前计划和数据等主题。在土耳其的背景下,解释了政策制定者应该遵循的Metaverse的要点。因此,在以商品/物质为基础的工业革命中落后的国家之间的差异,可以通过以知识和创造力为基础的教育技术革命,在通往社会5.0和虚拟世界的道路上缩小。在新的过程中,教育组织中最重要的任务落在了教学技术领导者身上。在这方面,教育机构应该与“生产和消费系统的学生”一起积极地为变革做好准备。
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引用次数: 4
A RESEARCH ON THE EVALUATION OF THE PERSPECTIVES OF ENTERPRISES ON ACCOUNTING PROFESSION AND PROFESSIONAL MEMBERS 企业对会计专业及专业成员的看法评价研究
Pub Date : 2022-06-16 DOI: 10.46452/baksoder.1115617
Kadir Gökoğlan, Abdulkadir Bilen, Engin Köseer
Accounting is a career built on a shared goal, teamwork, adherence to professional standards and ethics, and a human aspect at its center. There is a common misconception concerning the accounting profession. Accounting is viewed as a mediator for the calculation and collection of taxes on behalf of the state. The purpose of this research is to investigate the perspectives and perceptions of accounting firms and accounting professionals in Diyarbakir. Face-to-face surveys of companies were conducted for this reason. According to the findings of the survey, the majority of businesses have changed accounting professionals within the last ten years. Accounting professionals are believed to aid organisations in practically every area conceivable. Accounting professionals, in particular, consider themselves to be financial counselors. It is mentioned that the taxpayers' accounting information is inadequate, and they wish to improve in this area. Additionally, it believes that the fees paid by businesses to accounting specialists are enough. Accounting specialists are frequently used by organisations to assist them with tax and financial concerns. It is assumed that the majority of participants' accounting expertise matches the demand in financial affairs, but there is little need for production issues. The majority of participants were found to meet with accounting experts once a month. It is commonly concluded that these calls are made over the phone. In summary, accounting information has been discovered to be utilised in practically every aspect of business. Furthermore, accountants are seen as financial consultants by taxpayers.
会计是一项建立在共同目标、团队合作、坚持专业标准和道德以及以人为中心的职业。关于会计职业有一个普遍的误解。会计被视为代表国家计算和征收税款的中介。本研究的目的是调查迪亚巴克尔会计师事务所和会计专业人员的观点和看法。因此,对企业进行了面对面的调查。根据调查结果,大多数企业在过去十年内更换了会计专业人员。会计专业人员被认为在几乎所有可以想象的领域帮助组织。尤其是会计专业人士,他们认为自己是财务顾问。文中提到纳税人的会计信息不足,希望在这方面有所改善。此外,它认为企业支付给会计专家的费用已经足够了。会计专家经常被组织用来协助他们处理税务和财务问题。假设大多数参与者的会计专业知识与财务事务的需求相匹配,但很少需要生产问题。调查发现,大多数参与者每月与会计专家会面一次。人们普遍认为这些电话是通过电话打的。总之,会计信息已经被发现几乎应用于商业的每一个方面。此外,会计师被纳税人视为财务顾问。
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引用次数: 0
KURUMSAL YÖNETİM MEKANİZMALARININ ARAŞTIRMA VE GELİŞTİRME GİDERLERİ ÜZERİNDEKİ ETKİSİ: BORSA İSTANBUL ÜZERİNE BİR İNCELEME
Pub Date : 2022-06-06 DOI: 10.46452/baksoder.1107502
Gamze SEVİMLİ ÖRGÜN
Bu çalışmanın amacı kurumsal yönetim mekanizmalarının araştırma ve geliştirme harcamaları üzerindeki etkisini incelemektir. Bu amaç doğrultusunda, 2012-2020 yılları arasında Borsa İstanbul’da faaliyet gösteren 645 firma gözlem yılı verisinden yararlanılan çalışmada, yönetim kurulu büyüklüğü, bağımsız üye oranı, kadın üye oranı, yabancı üye oranı, kurumsal sahiplik, yönetsel sahiplik, yabancı sahiplik ve halka açıklık oranları olmak üzere sekiz farklı kurumsal yönetim göstergesi kullanılmıştır. Ayrıca, araştırma modelinde aktif kârlılığı, piyasa değeri/defter değeri, borçlanma oranı, firma büyüklüğü ve firma yaşı kontrol değişkenleri olarak ilave edilmiştir. Yapılan ampirik analizler neticesinde, yönetim kurulu büyüklüğü ile araştırma ve geliştirme giderleri arasında negatif ve istatistiksel olarak anlamlı bir ilişki elde edilirken; kontrol değişkeni olarak kullanılan aktif karlılığı, borçlanma oranı ve firma büyüklüğü ile araştırma ve geliştirme giderleri arasında ise pozitif yönlü ve istatistiksel olarak anlamlı ilişkiler tespit edilmiştir.
本研究旨在探讨公司治理机制对研发支出的影响。为此,本研究使用了 2012 年至 2020 年期间在伊斯坦布尔证券交易所运营的 645 家公司的观察年数据,并使用了八个不同的公司治理指标:董事会规模、独立成员比例、女性成员比例、外籍成员比例、机构所有权、管理所有权、外资所有权和自由浮动比率。此外,研究模型中还加入了资产回报率、市值/账面价值、负债率、公司规模和公司年龄作为控制变量。实证分析的结果表明,董事会规模与研发费用之间存在负相关关系,且在统计意义上显著;而作为控制变量的资产回报率、借贷比率和公司规模与研发费用之间存在正相关关系,且在统计意义上显著。
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引用次数: 0
TÜRKİYE’DE FEN EĞİTİMİ ALANINDA ELEKTRİK KONUSU İLE İLGİLİ YAPILAN ÇALIŞMALARIN İNCELENMESİ BİR İÇERİK ANALİZİ
Pub Date : 2022-06-02 DOI: 10.46452/baksoder.1118586
L. Acar, Emrah Özbuğutu
Fen Bilimleri dersi genellikle öğrencilerin korkup, yapamadığı bir derstir. Çünkü öğrenciler konuları anlamakta genellikle güçlük çeker. Bu nedenle öğrencilere bu dersi sevdirmek için farklı yöntem ve teknikler geliştirilmiştir. Elektrik konusu da bu fen bilimleri konularından biridir. Bu araştırmanın amacı ; elektrik konusu üzerine yapılmış en güncel çalışmaları belli kriterlere göre inceleyip bir araya getirmektir. Yapılan bu araştırmada Türkiye’de 2014 ve 2021 yılları arasındaki elektrikle ilgili yayımlanmış yüksek lisans ,doktora tezleri ile makale çalışmaları üzerine bir içerik analizi yapılmıştır. Yapılan bu çalışma alan taraması niteliğinde olup verilerin analizinde içerik analizi kullanılmıştır. Nitel araştırma yaklaşımı benimsenerek ortaya çıkarılan çalışmanın verileri doküman analizi incelemesi yoluyla elde edilmiştir. Araştırma verileri YÖK (Ulusal Tez Merkezi) veri tabanından ulaşılan lisansüstü tezlerle ve Dergi Park ‘da ulaşılan makalelerle sınırlı tutulmuştur. Yapılan tarama sonucunda erişim izni olan 40 teze ulaşılmıştır ; Dergi Park ‘da yapılan aramada ise 25 makaleye ulaşılmıştır. Ulaşılan tez çalışmaları tezi türü, yılı, örneklem sayısı, örneklem düzeyi ,cinsiyet ,danışman ünvanı , üniversite ve anahtar kelime bakımından ; makaleler ise veri toplama aracı ,yayımlandığı dergi adı ,araştırma deseni ,örneklem düzeyi ,yılı , yazar sayısı , sayfa sayısı ve anahtar kelimeler bakımından incelenmiştir. Elde edilen frekans ve tablo bilgilerine SPSS programı ile ulaşılmıştır. Ayrıca tez ve makalenin analizi için tez tarama formu ve makale tarama formu oluşturulmuştur.
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引用次数: 0
EXAMINATION OF SECONDARY SCHOOL SCIENCE LEARNING OUTCOMES IN TERMS OF ENGINEERING AND DESIGN SKILLS 从工程和设计技能的角度检验中学科学学习成果
Pub Date : 2022-05-26 DOI: 10.46452/baksoder.1113849
Senar ALKIN-ŞAHİN, Nihal TUNCA GUCLU, Cemile Dilara Atan
This study aims to examine the secondary school science curriculum (2018) achievements in terms of Bloom's taxonomy categories and levels, and engineering and design skills. Content analysis method was used in the research. Document analysis method was used to collect data. In this context, 245 learning outcomes in the secondary school 5-8th grade Science course curriculum were included in the analysis. In the study, the status of the learning outcomes serving engineering and design skills was determined by the "Engineering and Design Skills Rubric" developed by the researchers. The analysis of the data was carried out with the deductive content analysis approach. In the study, it was determined that almost all of the learning outcomes focused on the cognitive domain. However, it has been determined that the majority of the learning outcomes at each grade level consist of low-level behaviors. Another important result of the research is that the number of learning outcomes that serve to gain engineering and design skills among the 5-8th grade level learning outcomes is almost non-existent. The majority of these few learning outcomes are at the level of creation, and their level of serving to gain engineering and design skills is very low.
本研究旨在考察中学科学课程(2018)在布鲁姆分类法类别和水平以及工程和设计技能方面的成就。本研究采用内容分析法。采用文献分析法收集资料。在此背景下,245个中学5-8年级科学课程的学习成果被纳入分析。在本研究中,学习成果为工程与设计技能服务的地位由研究者制定的“工程与设计技能量表”来确定。采用演绎内容分析法对数据进行分析。在这项研究中,几乎所有的学习成果都集中在认知领域。然而,已经确定的是,每个年级的大部分学习成果都是由低水平的行为组成的。研究的另一个重要结果是,在5-8年级的学习成果中,为获得工程和设计技能服务的学习成果数量几乎不存在。这些为数不多的学习成果中的大多数都是在创造的层面上,它们对获得工程和设计技能的服务水平非常低。
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引用次数: 0
VERGİ OKURYAZARLIĞI ÜZERİNE YAZILAN BİLİMSEL ÇALIŞMALARIN BİBLİYOMETRİK ANALİZİ
Pub Date : 2021-12-31 DOI: 10.46452/baksoder.1036401
Ercan Yelman
Literacy has been divided into different types with the rapid changes and developments in societies. Tax literacy, which has been popular recently and has just been developing, is one of the types of literacy. In this study, it is aimed to conduct a bibliometric There has been determinen an increase in scientific studies about tax literacy according to the bibliometric analysis results obtained within the scope of this study in recent years. In addition, 43 studies have written 11 of are in national and 32 of are in international literature. In addition, while the first study conducted worldwide on this subject was written in 1992, the first study conducted in Turkey was written in 2014. Furthermore, other results of this research offer a broad perspective to researchers who want to work on tax literacy
随着社会的快速变化和发展,扫盲已经分为不同的类型。税收素养是最近才流行起来的一种素养,也是刚刚发展起来的一种素养。根据近年来在本研究范围内获得的文献计量分析结果,确定了关于税务素养的科学研究有所增加。此外,已有43篇论文发表,其中11篇是国内文献,32篇是国际文献。此外,虽然关于这一主题的第一项全球研究是在1992年完成的,但在土耳其进行的第一项研究是在2014年完成的。此外,本研究的其他结果为想要研究税务素养的研究人员提供了广阔的视角
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引用次数: 1
KÜRE DAĞLARI MİLLİ PARKI ÇEVRESİNDEKİ YERLEŞİM YERLERİNİN ve NÜFUSUN COĞRAFİ DAĞILIMI
Pub Date : 2021-12-21 DOI: 10.46452/baksoder.1012813
Celalettin Duran
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引用次数: 0
KÜRE İLÇESİ'NDE(KASTAMONU)NÜFUS ÖZELLİKLERİ
Pub Date : 2021-12-01 DOI: 10.46452/baksoder.1010648
Zuhal Diler
{"title":"KÜRE İLÇESİ'NDE(KASTAMONU)NÜFUS ÖZELLİKLERİ","authors":"Zuhal Diler","doi":"10.46452/baksoder.1010648","DOIUrl":"https://doi.org/10.46452/baksoder.1010648","url":null,"abstract":"","PeriodicalId":299090,"journal":{"name":"Uluslararası Batı Karadeniz Sosyal ve Beşeri Bilimler Dergisi","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126776785","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}
引用次数: 0
GİRİŞİMCİLİĞİN İHRACATA ETKİSİ: BİR YATAY-KESİT REGRESYON ANALİZİ
Pub Date : 2021-11-17 DOI: 10.46452/baksoder.1014532
Kadir Karagöz
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引用次数: 0
期刊
Uluslararası Batı Karadeniz Sosyal ve Beşeri Bilimler Dergisi
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