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ETHICAL PROBLEMS ENCOUNTERED IN THE PROFESSIONAL COACHING PROFESSION AND SUGGESTIONS FOR SOLUTIONS 专业教练职业中遇到的伦理问题及解决建议
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1062
Ayşegül Alev Aydin, Neşe Songür
A professional coach is the person who enables the service recipient to set their goals and take action, and carries out supportive activities in this context. Since the 1950s, studies on professional coaching have been carried out all over the world, and the ethical codes of the profession have been determined. In this profession, which is carried out in a one-to-one reciprocal relationship with people, it is important to know the ethical rules specific to the profession and to be aware of this responsibility. However, there are various ethical problems related to the profession. The aim of this study is to determine the ethical problems encountered in the profession and to develop solutions for these problems. In this context, two different focus group studies were conducted. The first group is the representatives of international coaching organizations ICF (International Coaching Federation), AC (Association for Coaching) and EMCC (European Mentoring & Coaching Council) that have representation office in Türkiye. Second group the members of Specialized Coaches Association (UKD) which is the only national association in the field of coaching in Türkiye. The interviews were evaluated by content analysis method. As a result, it has been determined that issues such as people who do not have any coaching training or certificate present themselves as coaches in the sector, and that the service recipients do not question the competencies of the coaches, cause ethical problems, and solutions developed in this context have been presented.
专业教练是帮助服务对象设定目标和采取行动的人,并在此背景下开展支持性活动。自二十世纪五十年代以来,世界各地都开展了有关专业教练的研究,并确定了该职业的道德准则。在这个与人建立一对一互惠关系的职业中,了解该职业特有的伦理规则并意识到这一责任非常重要。然而,与这一职业相关的伦理问题也多种多样。本研究的目的是确定该行业遇到的伦理问题,并为这些问题制定解决方案。为此,进行了两个不同的焦点小组研究。第一组是在土耳其设有代表处的国际教练组织 ICF(国际教练联合会)、AC(教练协会)和 EMCC(欧洲指导与教练理事会)的代表。第二组是专业教练协会(UKD)的成员,该协会是土耳其教练领域唯一的全国性协会。访谈采用内容分析法进行评估。结果表明,未接受过任何教练培训或未获得任何教练证书的人以教练的身份出现在该领域,服务对象不质疑教练的能力等问题造成了道德问题,并提出了在此背景下制定的解决方案。
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引用次数: 0
HISTORICAL DEVELOPMENT OF AGRICULTURE IN TURKEY AND THE WORLD: TAXES APPLIED AND THEIR CONTRIBUTION TO THE ECONOMY 土耳其和世界农业的历史发展:适用的税收及其对经济的贡献
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1035
Ayşegül ŞAHİN KOÇAK
The agricultural sector is the main economic activity for countries that meet the nutritional needs of people for their survival, are of vital importance and cannot be replaced by any other source. Issues such as meeting the food needs of the increasing population, protecting natural resources and ensuring food safety increase the importance of the agricultural sector. Agriculture is the main resource of a country. Compared to other sectors, it is the first sector that should be supported in the development process, both in terms of meeting food needs appropriately and as a source of income. In this study, information is given about the historical development of agriculture in the world and in Turkey, the share of agriculture in GDP, its contribution to the economy and finally the taxes applied in agriculture, and information is given about the tax exemptions provided by the state and encouraging the agricultural sector. Within the scope of this information, an evaluation has been made about the taxes that the state will apply to the agricultural sector.
农业部门是各国的主要经济活动,满足人们生存的营养需求,具有至关重要的意义,任何其他来源都无法替代。满足日益增长的人口对粮食的需求、保护自然资源和确保食品安全等问题都增加了农业部门的重要性。农业是一个国家的主要资源。与其他部门相比,无论是从适当满足粮食需求还是作为收入来源的角度来看,农业都是发展过程中首先应得到支持的部门。本研究报告介绍了世界和土耳其农业的历史发展、农业在国内生产总值中所占份额、农业对经济的贡献以及农业税收情况,并介绍了国家为鼓励农业部门发展而提供的免税政策。在这些信息的范围内,对国家将对农业部门征收的税收进行了评估。
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引用次数: 0
THE IMPACT OF THE CORONAVIRUS PANDEMIC ON THE PERFORMANCE OF THE GLOBAL TRANSPORT AND LOGISTICS SECTOR: A CASE STUDY OF AMAZON 冠状病毒大流行对全球运输和物流业绩效的影响:亚马逊案例研究
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1057
Meroua Sahraoui
The COVID-19 outbreak, which began to spread in 2020, significantly hurt the global economy and raised attention to the implications of new health problems on business operations. Since the pandemic's beginning, several studies have been conducted to determine the impact of this calamity on various areas of human existence. This article, which is a component of the project, attempts to give rough orders of magnitude of the impact of the pandemic on the performance of the transport and logistics industry by using Amazon as an example of a worldwide e-commerce firm. The COVID-19 pandemic's effects on the global logistics and transportation sectors were additionally highlighted by this study. The implications of the global border closure brought on by the health crisis at the beginning of 2020 must thus be examined in this contribution. We are interested in learning more about how the coronavirus affects transportation, supply networks, and these services. Additionally, how did this pandemic affect the global economic downturn?
2020 年开始蔓延的 COVID-19 疫情极大地损害了全球经济,并引发了人们对新的健康问题对企业运营影响的关注。自大流行病爆发以来,已经开展了多项研究,以确定这场灾难对人类生存各个领域的影响。本文是该项目的一个组成部分,试图以全球电子商务公司亚马逊为例,给出大流行病对运输和物流业绩效影响的粗略数量级。本研究还强调了 COVID-19 大流行病对全球物流和运输行业的影响。因此,我们必须在本报告中探讨 2020 年初健康危机导致的全球边境关闭的影响。我们有兴趣更多地了解冠状病毒如何影响运输、供应网络以及这些服务。此外,这次大流行病对全球经济衰退有何影响?
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引用次数: 0
THE IMPORTANCE OF LOCAL GOVERNMENT INSTITUTION’S REGULATORY AND SUPERVISORY ACTIVITIES IN THE ECONOMIC FIELD AND EVALUATION OF THE INITIATIVES NECESSARY FOR EFFECTIVE CHANGE 地方政府机构在经济领域的管理和监督活动的重要性,以及对有效变革所需举措的评估
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1073
Yaşar Burçin Onur
Economics is based on the effective use of scarce resources. Theories produced regarding the production distribution and transformation of products and liquid assets are applied to daily life. At this point, it is based on the healthy distribution of products of economic value. Effective studies are included to ensure income distribution. An idea is being produced to spread the income to the base. At this point today, it is observed that income distribution is not presented equally throughout the world. Economic concerns threaten the social peace environment. It increases crime rates. For this reason, it is necessary to implement qualified production models that will spread the income for the country's economies. Necessary economic and financial measures should be implemented in this regard. Production is an important concept for country economies. Countries reach a level of prosperity thanks to their export activities. In order to realize high export activities, comprehensive economic regulations should be included. Economic systems can come to life with legal regulations. Throughout the historical process, many different applications have been used to support economic activities. Small producers are one of the groups most affected by economic negativities. In addition, it is important to support them in order to ensure income distribution. Small producers should be supported in order to spread the income to the base. For this reason, active support policies should be implemented. In other words, in order to achieve real economic gain, it should be brought into working life through guiding activities. They should be supported by education and training activities under the leadership of local government institutions.Small production groups that cannot complete their institutionalization cannot create an adequate commercial structure for themselves. Although they offer products locally, they lack intercity marketing opportunities. Supporting small producers with technical and institutional processes will be beneficial for themselves and the country's economy. If local government institutions carry out guiding activities in the economic field, it will be beneficial for economic activities. Institutionalization of producers will be ensured through financial and economic units to be established within local government organizations. Small producers working with their labor will be supported with guiding activities. Tax losses will be prevented by taxation based on earnings through financial boards. In this study, it is emphasized that it would be beneficial for local governments to provide institutional structuring that will support small producers. For this reason, the necessity of transforming the municipal organization is expressed. Functional processes that will ensure transformation are introduced.
经济学以有效利用稀缺资源为基础。有关产品和流动资产的生产、分配和转化的理论被应用到日常生活中。在这一点上,它以经济价值产品的健康分配为基础。其中包括确保收入分配的有效研究。正在形成一种将收入分配到基层的理念。如今,人们注意到收入分配在全世界并不平等。经济问题威胁着社会和平环境。它增加了犯罪率。因此,有必要实施合格的生产模式,为国家经济分配收入。在这方面应采取必要的经济和财政措施。生产是国家经济的一个重要概念。国家的繁荣程度取决于其出口活动。为了实现高出口活动,应制定全面的经济法规。有了法律法规,经济体系才有生命力。在整个历史进程中,许多不同的应用都被用来支持经济活动。小生产者是受经济负面影响最大的群体之一。此外,支持他们对于确保收入分配也很重要。应支持小生产者,以便将收入分配到基层。为此,应实施积极的扶持政策。换言之,为了实现真正的经济收益,应通过指导活动将其带入工作生活中。无法完成制度化的小型生产团体无法为自己建立适当的商业结构。虽然他们在当地提供产品,但却缺乏城市间的营销机会。为小生产者提供技术和制度方面的支持,对他们自身和国家经济都有好处。如果地方政府机构在经济领域开展指导活动,将有利于经济活动。通过在地方政府组织内设立金融和经济单位,将确保生产者的制度化。小生产者的劳动将得到指导活动的支持。将通过财政委员会根据收益征税,防止税收损失。本研究强调,地方政府提供支持小生产者的体制结构是有益的。因此,有必要对市政组织进行改革。介绍了确保转型的职能程序。
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引用次数: 0
INNOVATION PRACTICES IN RESTAURANT BUSINESS: A STUDY ON LOCAL FISH RESTAURANTS 餐饮业的创新实践:对本地鱼餐馆的研究
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1076
Kürşad Sayin
The rapid change in the current century creates an intense competitive environment, which necessitates businesses to offer different goods and services to their customers in order to survive. While some industries easily adapt to change, it is very difficult to catch up with change and innovation, especially in restaurant businesses that meet similar needs and produce similar products with their raw materials and services. In the literature rewived on the subject, it is seen that innovation researches on food and beverage businesses generally focus on restaurants that are located in cities and serve for twelve months. There are no studies on seasonal fish restaurants in the summer areas. For this reason, the study is important. For this reason, the study was carried out in order to reveal the current situation of local fish restaurants operating seasonally in the summer resorts regarding innovation practices and to make suggestions to restaurant managers about innovative practices based on the results obtained. The study is carried out on seasonal local fish restaurants in Silifke and Erdemli, which are developing small summer tourism destinations in Mersin Province on the Eastern Mediterranean coast. In the study, the data were obtained by survey technique, which is one of the quantitative research methods. The obtained data were evaluated by percentage frequency analysis, interpreted with the help of tables and the results were reached. As a result of the research, businesses do not work with professional managers, they are mostly young, high school graduates and have not received tourism education.It has been concluded that business owners undertake managerial duties and business managers work with fewer and unqualified personnel compared to their capacities in their businesses.In addition, the study showed that managers made more innovations in areas such as sinks, food and beverage, order delivery time, billing time, service time, lighting, service and security, use of liquid gas, environmental awareness, communication systems, personnel training, career opportunities for personnel, uniforms. It is concluded that they do not invest sufficiently in internet use and technological innovations, and they do not have quality documents such as HACCP 22000 and ISO 9000.
本世纪日新月异的变化造就了激烈的竞争环境,这就要求企业为客户提供不同的商品和服务,以求得生存。虽然有些行业很容易适应变化,但要赶上变化和创新的步伐却非常困难,尤其是那些以原材料和服务满足类似需求、生产类似产品的餐饮企业。从有关这一主题的文献中可以看出,对餐饮企业创新的研究一般都集中在位于城市、服务期为 12 个月的餐馆上。目前还没有关于夏季地区季节性鱼餐馆的研究。因此,这项研究非常重要。因此,本研究旨在揭示避暑胜地季节性经营的本地鱼餐厅在创新实践方面的现状,并根据研究结果向餐厅管理者提出创新实践建议。研究对象是地中海东岸梅尔辛省发展中的小型避暑旅游胜地 Silifke 和 Erdemli 的季节性当地鱼餐馆。在研究中,数据是通过定量研究方法之一的调查技术获得的。获得的数据通过百分比频率分析进行评估,并借助表格进行解释,最终得出结果。研究结果表明,企业没有与职业经理人合作,他们大多很年轻,高中毕业,没有接受过旅游教育。此外,研究还表明,经理人在水槽、食品和饮料、订单交付时间、计费时间、服务时间、照明、服务和安全、液化气的使用、环保意识、通信系统、人员培训、人员职业发展机会、制服等方面进行了更多的创新。结论是,它们在互联网使用和技术创新方面的投资不足,没有 HACCP 22000 和 ISO 9000 等质量文件。
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引用次数: 0
KITSCH, AS AN AESTHETIC CATEGORY IN POSTMODERN ART 媚俗,作为后现代艺术的一个美学范畴
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1043
Orçun Çadirci
This essay aims to bring the artistic scale of kitsch3 that expands from the common to the interdisciplinary, even to hyper-realism, up for discussion by analyzing the kitsch phenomenon, which may be positioned as the aesthetic equivalent of the productions of the continuous culture in the postmodern environment. Yet today’s art, which is confronted with a kind of zeitgeist that has spread to all styles from easily consumable to elitist art, is under the influence of a perception management that dominates almost all daily reality with the guise of cultural management. The aesthetics defined by Baumgarten in 18th century. After that it reshapes according to spirit of time, as late-capitalist order, which exhausted modernism and connected the world, took for granted intricate identity that contains both deep-rooted tradition and contemporary.   Kitsch, which classified as banal by Greenberg in 1960s, was tried to be excluded from field of art through Baudrillard's rating of bad, worse, kitsch in 1980s, but the style that Nerdrum glorified with definition of new old masters shifted the discussion from matter of taste to intellectual concern’s field, thus question of quality has become invisible. Kitsch, which has been released in increasingly hybridizing Contemporary Art environment, has spread to many cultural and artistic fields, and today it has almost turned into an aesthetic category.
本文旨在通过对 "媚俗 "现象的分析,对 "媚俗 "3 的艺术尺度进行讨论。"媚俗 "可被定位为后现代环境中连续文化产品的美学等价物。然而,今天的艺术面临着一种从易于消费的艺术到精英艺术的各种风格的时代思潮,它受到一种以文化管理为幌子的观念管理的影响,这种观念管理几乎主宰了所有的日常现实。鲍姆加通(Baumgarten)在 18 世纪定义了美学。在此之后,它根据时代精神进行了重塑,因为晚期资本主义秩序耗尽了现代主义并连接了世界,理所当然地形成了包含根深蒂固的传统和当代的复杂身份。20 世纪 60 年代被格林伯格归为庸俗的 "媚俗"(Kitsch),在 20 世纪 80 年代被鲍德里亚(Baudrillard)评为 "糟糕"、"更糟糕"、"媚俗"(Kitsch),试图将其排除在艺术领域之外,但纳德鲁姆(Nerdrum)以新旧大师的定义来美化的风格,将讨论从品味问题转移到了知识分子关注的领域,从而使质量问题变得无影无踪。在当代艺术日益混杂的环境中产生的 "媚俗 "已经蔓延到许多文化和艺术领域,如今几乎成为一种美学范畴。
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引用次数: 0
SEASONAL TREND OF MAXIMUM AND MINIMUM TEMPERATURES: THE MIDDLE FIRAT SECTION 最高气温和最低气温的季节变化趋势:菲拉特中段
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1052
Mehmet Deni̇zdurduran, Yakup Kizilelma
The rapid expansion of industrialization and urbanization is mainly due to the concentration of anthropogenic activities in urban areas. Unplanned and rapid urbanization in cities located in developing countries has caused some environmental problems such as increasing energy consumption, changes in the local climate and a higher amount of air pollution. The climate system is effective in many areas, from the local scale to the global scale, and from the formation of the Earth to human activities. Climate changes has occurred in the time that has passed since the first formation of the Earth until today. In addition to the natural climate changes of the Earth, anthropogenic effects on the climate system have been observed with the industrialization in the 19th century. Various statistical approaches have been developed to determine the size and the direction of these respective changes. Global temperature changes adopted by many disciplines, institutions and organizations have increased their impact and caused environmental problems today. As in many regions of the world, Turkey is among the countries that have the potential to discern short or long term climate changes depending on time. In particular, the Southeastern Anatolia Region, which contains the study area, is among the sensitive areas in terms of climate changes due to its location. A large number of statistical methods have been developed to reveal the amount and direction of climate changes. In this study, the trend of changes in temperature parameters in the Middle Fırat Region between 1970 and 2014 was examined. In this respect, the trend in annual and seasonal minimum maximum temperatures was determined by using Mann-Kendall and Linear Trend Analysis techniques. According to the results of the analysis, it was observed that there was a statistically significant increase in the annual maximum and minimum temperatures of the Middle Fırat Section. Depending upon the increase in temperatures, there may be an increase in pressures on agricultural irrigation and water resources in the future. This case may lead to a more critical state of the region's economy, which is based on agriculture.
工业化和城市化的迅速发展主要是由于人类活动集中在城市地区。发展中国家城市无计划的快速城市化造成了一些环境问题,如能源消耗增加、当地气候发生变化、空气污染加剧等。气候系统在许多领域都发挥着作用,从局部到全球,从地球形成到人类活动。从地球最初形成到今天的这段时间里,气候发生了变化。除了地球的自然气候变化之外,随着 19 世纪的工业化进程,人们也观察到了人为因素对气候系统的影响。为了确定这些变化的大小和方向,人们开发了各种统计方法。许多学科、机构和组织采用的全球气温变化增加了其影响,造成了当今的环境问题。与世界许多地区一样,土耳其也是有可能根据时间辨别短期或长期气候变化的国家之一。特别是安纳托利亚东南部地区(包含研究区域),由于其地理位置,属于气候变化敏感地区。为揭示气候变化的数量和方向,人们开发了大量统计方法。本研究考察了 1970 年至 2014 年期间菲拉特中部地区气温参数的变化趋势。在这方面,使用 Mann-Kendall 和线性趋势分析技术确定了年度和季节最低最高气温的趋势。分析结果表明,菲拉特中段的年最高气温和最低气温在统计学上有显著上升。根据气温的升高,未来农业灌溉和水资源的压力可能会增加。这种情况可能会导致该地区以农业为基础的经济状况更加严峻。
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引用次数: 0
EXAMINATION OF PARENTS' FAMILY NUTRITION AND PHYSICAL ACTIVITY ATTITUDES IN TERMS OF VARIOUS DEMOGRAPHIC VARIABLES (ELAZIĞ EXAMPLE) 从各种人口变量的角度研究父母对家庭营养和体育锻炼的态度(elaziğ 示例)
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1060
Hakan Doğan, Abdulkadir Soylu
Individuals who do not have balanced nutrition during childhood encounter the problem of obesity. The most important environmental risk factors in the emergence of obesity are: changing dietary habits, increased screen time spent with technological devices such as computers, tablets, phones, and televisions, adopting a sedentary lifestyle as a result, and a decrease in physical activity. In addition, factors such as increased academic stress on children, socio-economic level, and residing in major cities are also risk factors. In line with this information, the purpose of our research is to examine the relationship between parents' family nutrition and physical activity attitudes and the eating behaviors of high school students. First, the universe was determined in our study, followed by the use of the general survey model from quantitative research methods. Parents of 375 high school students studying in the 2022-2023 academic year participated in the research. The relationships between the variables in our research were analyzed statistically. The "Family Nutrition and Physical Activity Screening Scale" (Özdemir, 2020) was used to collect data. Our application form consists of two sections. The first section contains the demographic information form containing the data to be collected from the participants. The second section contains the scale form to be used in the research. The scale consists of five sub-dimensions: physical activity, parental behaviors, unhealthy eating habits, healthy food intake, and sedentary behaviors, restriction/reward sub-dimensions. SPSS 21 (Statistical Package for Social Sciences) was used in the study. First, the analysis of descriptive statistical data of the participant group was performed. Then, the internal consistency coefficient was calculated. After that, t-tests and ANOVA tests were conducted to analyze the differentiation of scale results. Under the Post-Hoc heading, the Tukey test was performed for scale scores showing homogeneous distribution, and the direction of differentiation was determined. In the research, when the average values of the groups were examined, it was observed that the family nutrition and physical activity attitudes of males were higher than those of females. There was no significant differentiation for variables such as age, class, monthly income status, school type, success status, and parental education status. When the variable data on breakfast habits were examined, it was found that the participants who answered "I have breakfast at home" significantly differed from those who answered "I have breakfast at school" and "I do not have breakfast."
童年时期营养不均衡的人就会遇到肥胖问题。肥胖症出现的最重要的环境风险因素是:饮食习惯改变,使用电脑、平板电脑、手机和电视等科技设备的屏幕时间增加,因此采取久坐不动的生活方式,以及体育锻炼减少。此外,儿童学业压力增加、社会经济水平和居住在大城市等因素也是风险因素。根据这些信息,我们的研究旨在探讨父母的家庭营养和体育锻炼态度与高中生饮食行为之间的关系。首先,我们确定了研究对象,然后采用定量研究方法中的一般调查模式。375 名 2022-2023 学年高中生的家长参与了研究。我们对研究中各变量之间的关系进行了统计分析。我们使用 "家庭营养和体育活动筛查量表"(Özdemir,2020 年)来收集数据。我们的申请表由两部分组成。第一部分是人口统计学信息表,其中包含要从参与者那里收集的数据。第二部分是研究中使用的量表。量表包括五个子维度:体育活动、父母行为、不健康饮食习惯、健康食物摄入、久坐行为、限制/奖励子维度。研究中使用了 SPSS 21(社会科学统计软件包)。首先,对参与者群体的描述性统计数据进行了分析。然后,计算内部一致性系数。然后,进行 t 检验和方差分析来分析量表结果的差异。在 "Post-Hoc "标题下,对呈现同质性分布的量表得分进行了 Tukey 检验,并确定了差异化的方向。在研究中,当考察各组的平均值时,发现男性的家庭营养和体育锻炼态度高于女性。年龄、阶层、月收入状况、学校类型、成功状况和父母教育状况等变量没有明显差异。在对早餐习惯的变量数据进行研究时,发现回答 "我在家吃早餐 "的参与者与回答 "我在学校吃早餐 "和 "我不吃早餐 "的参与者存在明显差异。
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引用次数: 0
TRADITIONAL HENNA APRON IN KARAMAN AND ITS DESIGN FEATURES 卡拉曼传统指甲花围裙及其设计特点
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1038
Mustafa Konuk
From past to present, women have made it their pleasure to prepare dowry for their daughters by spinning the yarn and coloring it with their own means. These knitted aprons, which are eye-catching and handcrafted in every way, are the best examples of Turkish handicrafts. The subject of this study is to introduce the crocheted knitted henna aprons, which have a traditional identity in the center of Karaman, especially for the dowry of young girls and which are carefully prepared so that the bride's clothes are not contaminated and the burnt henna stains are not on her clothes, to introduce the crocheted henna aprons that are kept in their dowry, to reveal their ornamental features and to determine the design elements.   In this context, crocheted henna aprons were examined in terms of design, information was obtained about the motifs, techniques, colors and materials used by interviewing people living in the region, and the local names that people gave to these aprons were researched. The local style was used in the motif naming of the crocheted apron samples examined. The people living in the Karaman region are the people who live very closely to each other and at the same time are closely connected to their customs and traditions. In the past, the aprons that were knitted to prevent the new bride's clothes from getting dirty at the henna night and kept in her chest after using it that night and tied in front of special guests when they would arrive, are unfortunately no longer knitted either because there are chest stains on the chests or because they are refused to be used by young girls. As a result, it shows how important it is to determine the traditional henna aprons left in a few households in the Karaman region before they disappear completely, to bring them into the literature and to contribute to today's designs.
从古至今,妇女们都把为女儿准备嫁妆作为自己的乐趣,她们用自己的方法纺线、上色。这些针织围裙各方面都很抢眼,而且都是手工制作的,是土耳其手工艺品的最佳典范。本研究的主题是介绍卡拉曼中心具有传统特色的钩针编织指甲花围裙,尤其是用于少女嫁妆的围裙,这些围裙都经过精心准备,以免新娘的衣服受到污染,烧焦的指甲花污渍也不会沾到新娘的衣服上;介绍新娘嫁妆中保存的钩针编织指甲花围裙,揭示其装饰特点,确定设计元素。在此背景下,对钩针编织的指甲花围裙的设计进行了研究,通过采访生活在该地区的人们,获得了有关图案、工艺、颜色和材料的信息,并对人们给这些围裙起的当地名字进行了研究。在对钩编围裙样本进行图案命名时采用了当地风格。生活在卡拉曼地区的人们彼此之间的关系非常密切,同时也与他们的习俗和传统密切相关。过去,为了防止新媳妇在指甲花之夜弄脏衣服而编织的围裙,在当晚使用后会放在胸前,当特殊客人到来时会系在胸前,但遗憾的是,由于胸前有污渍或年轻女孩拒绝使用,这些围裙已不再编织。由此可见,在卡拉曼地区少数家庭的传统指甲花围裙完全消失之前,确定这些围裙,将其纳入文献并为今天的设计做出贡献是多么重要。
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引用次数: 0
METHODS USED FOR ANALYZING CASH FLOW TABLE AND CASH FLOW TABLE ACCORDING TO TURKEY ACCOUNTING STANDARDS 根据土耳其会计准则分析现金流量表和现金流量表的方法
Pub Date : 2023-11-15 DOI: 10.31567/ssd.1040
H. A. Tunçez, Aytaç Demi̇ray
The combination of businesses in the globalizing economy and different countries has led to different accounting practices. Businesses have thus been forced to maintain different financial statements and accounting records for each foreign market in which they operate. With the development of international trade, a common financial report for businesses operating in foreign markets has been evaluated and interpreted. It is to eliminate the differences in accounting of the businesses operating in the international markets and to ensure that a common accounting system is used. In this case, international accounting standards were published. To ensure compliance with standards, International Accounting Standards (UMS) and International Financial Reporting Standards (UFRS) have been translated into Turkish for better understanding and interpretation. Turkish Accounting Standards (TMS) and Turkish Financial Reporting Standards (TFRS) were created and published in the Official Gazette in 2005. Financial reporting standards require that the financial status table, comprehensive revenue table and equity exchange sheet and cash flow table be reported and presented together. Considerations for the preparation of the cash flow table are regulated by the "TMS 7: Cash Flow Tables" standard as a separate standard. TMS 7 was released for the purposes of performing the account period, which started after 31.12.2005. The cash flow table shows the increase and decrease in cash flows arising from business activity transactions and business activities. The purpose of the cash flow table is to explain the variation between an asset item that is equal to cash and cash. The cash flow table traces the collections, payments, and uses for the payments that the business has made. This study outlines descriptions and concepts regarding the aspects, methods and cash flow statement that should be considered when preparing the cash flow table.
经济全球化和不同国家的企业组合导致了不同的会计实务。因此,企业不得不为其经营的每个国外市场保留不同的财务报表和会计记录。随着国际贸易的发展,人们开始评估和解释在国外市场经营的企业的通用财务报告。这是为了消除在国际市场上经营的企业在会计核算上的差异,确保使用共同的会计制度。在这种情况下,国际会计准则应运而生。为确保遵守准则,《国际会计准则》(UMS)和《国际财务报告准则》(UFRS)已被翻译成土耳其语,以便更好地理解和解释。土耳其会计准则》(TMS)和《土耳其财务报告准则》(TFRS)于 2005 年制定并在官方公报上公布。财务报告准则要求将财务状况表、综合收入表和权益交换表以及现金流量表一起报告和列报。编制现金流量表的注意事项由 "TMS 7:现金流量表 "标准是一项单独的标准。TMS 7 是为执行 2005 年 12 月 31 日之后开始的账期而发布的。现金流量表显示业务活动交易和业务活动产生的现金流量的增加和减少。现金流量表的目的是解释等同于现金的资产项目与现金之间的变化。现金流量表追踪企业的收款、付款和付款用途。本研究概述了有关编制现金流量表时应考虑的方面、方法和现金流量表的说明和概念。
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