Gökhan Özer

National customer satisfaction indices: an implementation in the Turkish mobile telephone market

– To build a National Consumer Satisfaction Index for Turkey, drawing on models already in existence in Sweden, the USA, Norway and the European Union. In so doing, to remedy observed practical shortcomings of those indices., – Structural equation modelling was applied to the general model, in the specific context of the mobile telephone market in Turkey, based on data collected by questionnaire from more than 1,500 subscribers., – The purpose‐designed new customer satisfaction index exhibits good fit and strong explanatory power. It is the most comprehensive so far developed, by virtue of adding two new factors to the model., – The new Turkish index was tested for validity and reliability only in the context of mobile telephony; it should ideally now be further tested in different sectors, periodically, to validate comparisons with other national variants. More latent variables and economic data should be incorporated to analyse the links among the index itself, loyalty and economic consequences. It is suggested that the partial least squares method could have been more appropriate than the maximum likelihood iteration procedure actually employed., – Apart from its obvious role in assessing customer satisfaction in a domestic market, a customer satisfaction index can be extended to the level of comparing whole economies. This is of considerable significance for Turkeys ambitions to join the European Union., – This article enhances and extends an established but relatively little known quantitative method for evaluating customer satisfaction, and thereby offers an important diagnostic tool to marketing planners

The effect of manufacturing strategies on financial performance

Purpose – Companies must use their resources effectively and productively if they are to compete in an increasingly competitive globalized economy. Effective performance measurement can support this competitiveness. To be able to do this, companies must know the factors that influence their performance and manage these factors in an effective manner. This study seeks to investigate the effect of manufacturing strategies of manufacturing companies on their financial performance and also the effect of firm size on the impact of manufacturing strategies.Design/methodology/approach – A total of 200 manufacturing companies that are registered under the Chamber of Commerce in Gebze, Turkey were selected and their managers interviewed. A total of 102 questionnaires were returned out of 200. Regression analyses were performed using the results of the survey.Findings – It was found, that an increase in the quality and cost/flexibility increased financial performance. However, the rate of delivery did not have any ...

Chaotic Processes of Common Stock Index Returns: An Empirical Examination on Istanbul Stock Exchange (ISE) Market

The nonlinearity and accompanying concept, namely the chaos receive great attention from researchers. This study employs nonlinearity and chaos theories to examine the behavior of the Istanbul Stock Exchange (ISE) all share equity indices. The main purpose was to explore the existence or nonexistence of nonlinearity and chaotic behavior in the ISE market. Therefore, the efficient markets’ characteristics, which are the random behavior of asset prices and nonlinear chaotic dynamics, were contrasted and the probabilistic and deterministic behaviors of the asset prices were compared. Our results based on BDS, Hinich Bispectral, Lyapunov Exponent and NEGM tests reject the efficient market hypothesis that the index series examined in this study is not random, independent and identically distributed (i.i.d).

The Effects of Education on Enterprise Resource Planning Implementation Success and Perceived Organizational Performance

The aim of study is to define education activities which must be taken into consideration while implementing successfully the enterprise resource planning (ERP) software package system in the organization. To analyze the effect of education on the implementation success of ERP systems and organizational performance, the data obtained from 236 firms via mail survey were analyzed using regression. Findings obtained from analysis showed that (1) an increase in education activities increased the implementation success of ERP. (2) Education had a significant effect statistically on perceived organizational performance. (3) An increase in the implementation success of ERP increased the organizational performance significantly and (4) when the implementation success of ERP together with education were taken into consideration in explaining the perceived organizational performance; the variables such as the implementation success of ERP, were significantly meaningful.

Technology investments, performance and the effects of size and region in Turkish hospitals

This study investigates the effects of technology investments on cost and quality performance and whether hospital size and region have a moderating effect on this relationship. The results are based on responses from 798 managers surveyed in 390 hospitals throughout Turkey. The findings reveal that information/office and clinical technologies have a statistically significant effect on a hospitals cost and quality performance. Furthermore, hospital size has a robust and statistically significant positive (negative) effect on the clinical technology–performance (info/office technology–performance) relationship. Finally, although being located in a developed region enhances hospital performance, it does not have a moderating effect on the technology–performance relationship.

The Effects of Environmental Uncertainty and Budgetary Control Effectiveness on Propensity to Create Budgetary Slack in Public Sector

This study examines the relationship among environmental uncertainty, effectiveness of budgetary control and propensity to create budgetary slack in public organizations. For this purpose, the data collected from 460 public organizations’ managers via questionnaire. Results of analyses show that negative and statistically significant relationship is found between environmental uncertainty and effectiveness of budgetary control and between effectiveness of budgetary control and propensity to create budgetary slack. However, environmental uncertainty has statistically significant and positive impact on propensity to create budgetary slack. It is also found that budgetary control has partial mediation effect on the relationship between environmental uncertainty and propensity to create budgetary slack.

MUHASEBE MESLEK MENSUPLARININ DUYGUSAL TÜKENME VE MESLEKTEN AYRILMA NİYETLERİ ARASINDAKİ İLİŞKİDE MESLEK MEMNUNİYETİNİN ARA DEĞİŞKEN ETKİSİ

Bu calismada muhasebe meslek mensuplarinin duygusal tukenme, meslek memnuniyeti ve meslekten ayrilma niyetleri arasindaki sebep sonuc iliskilerini ortaya koymak amaclanmaktadir. Ayrica meslek memnuniyetinin, duygusal tukenme ve meslekten ayrilma niyeti arasinda bir ara degisken olup olmadigi da arastirilacaktir. Gelistirilen modelin degiskenlerine dayali olarak olusturulmus anket, bagimli ve bagimsiz olarak calisan 110 muhasebe meslek mensubuna uygulanmistir. Elde edilen verinin analizi ile duygusal tukenmenin meslek memnuniyetini olumsuz, meslekten ayrilma niyetini olumlu; meslek memnuniyetinin ise, meslekten ayrilma niyetini olumsuz etkiledigi sonucuna ulasilmistir. Ayrica arastirmanin ara degisken analizine yonelik bulgulari, duygusal tukenme ve meslekten ayrilma niyeti iliskisinde meslek memnuniyetinin kismi ara degisken oldugunu gostermektedir.

MESLEK MEMNUNİYETİ VE BİREYSEL İŞ PERFORMANSI İLİŞKİSİNDE MESLEKİ BAĞLILIĞIN ARA DEĞİŞKEN ETKİSİ: MUHASEBE MESLEK MENSUPLARI ÜZERİNDE BİR ÇALIŞMA

Rekabet sartlari ve yonetim paradigmalarinin cok hizli degistigi gunumuzde isletmelerin performansini sadece yoneticilerinin degil calisanlarinin da bireysel performansi belirlemektedir. Yapilan calismalar da calisanlarin bireysel is performanslarinin orgutsel basariyi etkileyen onemli faktorlerden birisi oldugunu gostermektedir. Bagimli olarak calisan 977 muhasebe meslek mensubu (mesleki stajyer, SM ve SMMM) uzerinde gerceklestirilen bu arastirma ile muhasebe meslek mensuplarinin meslek memnuniyeti, mesleki baglilik ve bireysel is performanslari arasindaki neden-sonuc iliskilerini ortaya koymak amaclanmaktadir. Ayrica mesleki bagliligin, meslek memnuniyeti ve bireysel is performansi iliskisinde bir ara degisken olup olmadigi da arastirilacaktir. Gelistirilen modelin degiskenlerine dayali olarak olusturulmus anket ile elde edilen verilerin analizi sonucunda meslek memnuniyetinin, muhasebe meslek mensuplarinin meslege duygusal, devam ve normatif bagliliklarini ve bireysel is performanslarini olumlu; meslege duygusal, devam ve normatif bagliligin da bireysel is performansini olumlu etkiledigi sonucuna ulasilmistir. Ayrica arastirmanin ara degisken analizine yonelik bulgulari, meslek memnuniyeti ile bireysel is performansi iliskisinde mesleki bagliligin kismi ara degisken oldugunu gostermektedir

ETİK İKLİM VE ÖRGÜTSEL VATANDAŞLIK DAVRANIŞI İLİŞKİSİNDE ÖRGÜTSEL BAĞLILIĞIN ARA DEĞİŞKEN ETKİSİ: MUHASEBE MESLEK MENSUPLARI ÜZERİNDE BİR ARAŞTIRMA

Although pressures for proclamation of Second Constitution essentially came from Balkans, upheavals that occurred in Anatolia was also influential on the process leading to proclamation of Second Constitution. This study primarily examines these upheavals and their causes and analyses the attitude and role of the Committee of Union and Progress (CUP) in the revolt and unrest against government. Thereafter, a general framework is drawn about how the CUP’s relations with Anatolia was during the period from proclamation of Second Constitution to 1912 elections. In this framework, perception of “liberty” in Anatolia is also examined and broadly the traces of social transformation is tried to be revealed.The aim of this research is to examine the awareness of science teacher candidates on recycling. Total 315 teacher candidates studying at first, second, third and fourth grade at the Department of Science Education have participated in the research. An awareness test that comprises of 5 open-ended questions has been implemented to the teacher candidates. It has been determined that the teacher candidates heard about the concept of recycling mostly through school, media and their families. It has also been determined that the teacher candidates are evaluating the recyclable material within the scope of packaging wastes. It has also been determined that despite almost all teacher candidates have the sufficient awareness concerning the meaning, necessity, purpose of recycling, they do not have the sufficient awareness about the recyclable materials. However, it is striking that the teacher candidates have not mentioned metal and composite packaging wastes. Yet, a few teacher candidate is aware of the meanings of the signs besides recycling and recovery signs that are on the packages. It is believed that the reasons behind the limited recycling awareness are lack of knowledge and interest and lack of importance about recycling on media and in education theoretically and practically.Ahmet Hamdi Tanpinar is a writer attached also to Impressionism one of the image stream as to Symbolism. This commitment is seen especially in depicting landscapes in A Mind at Peace and Woman in the Moon. With Impressionist paintings natural light, light illusions, different reflections of light on the landscape, special attention on capturing different time of the day are remarkably rate in some poems and images of Tanpinar. Names mentioned two novels and poems of Tanpinar will be examined with Impressionist factors in terms in our article. Also, said that literary texts will be assessed with Impressionism in terms of the basic principles such as rapid passage of moment and changes in the meantime created the objects of natural light; unclear in portrait or landscape image; melting of outline. The aim of this article is to show the effect impressionizm (taking into account factors such as instantaneous changes, fog, feeling, time, bright, color etc.) in landscape depiction of Tanpinar’s novels, A Mind at Peace and Woman in the Moon, and in some of the poems.Eserin metinler bolumunde Kol Tigin bengutasinin dogu yuzunun metin, ceviri yazi, aktarma, kelime ayristirmasi yapilmistir. Metinlerin ceviri yazisi harf harf gosterilmek suretiyle Kokturk harflerini ogrenecek olanlara transkripsiyon ornekleri sunmaktadir. Ceviri yazinin hemenCentral African Republic (CAR), which had been articulated to a political history that built by the military governments and could be matched with economic underdevelopment, has fallen into clutches of a serious societal/political crisis for a while. The struggle that seen as a societal collision based on religious difference has solemn economic and regional causes. CAR holds rich diamond, gold, uranium and petroleum reserves. The contention for procuring these reserves between the Western actors (France in particular) and the global/regional actors like China and South Africa should be seen as the most significant determinant that affects the political functioning and the ongoing societal collision. It’s possible to catch the reflections of this struggle behind the ongoing civil war. On top of that, the bloody civil war that continues in CAR most likely will affect the neighboring countries which are politically inconsistent.Inovasyonun odak noktasi ekonomik refah yaratmaktir. Ama bununla birlikte inovasyon, kirlilik, enerji, sehircilik ve yoksulluk ile ilgili onemli problemleri cozmede bir yol haritasi olarak gorulebilmektedir. Inovasyon gunumuzde ister rekabet icin isterse de ekolojik ve sosyal farkindalik icin olsun bir zorunluluk haline gelmistir. INSEAD (The Business School for The World) ve WIPO (World Intellectual Property Organization) isbirligi ile hazirlanan Kuresel Inovasyon Endeksi inovasyonu sadece arastirma ve gelistirme, teknolojik ilerleme, proje sayilari gibi kisitli gostergelerle olcmemekte, butuncul ve kapsamli bir analiz sunmaktadir. Kuresel Inovasyon Endeksinin inovasyon girdi alt endeksi (kurumlar, beseri sermaye ve arastirma, altyapi, piyasalarin gelismisligi, ticari gelismislik) ve inovasyon cikti alt endeksini (bilgi ve teknoloji ciktilari, yaratici ciktilar) kapsadigi gorulmektedir. Calismanin amaci, OECD ulkelerinin 2011-2015 yilina ait Kuresel Inovasyon Endeksini olusturan inovasyon girdi ve cikti alt endeksi degisken kumeleri arasindaki iliskinin kanonik korelasyon analizi yardimiyla belirlenmesidir. Bu iliskinin belirlenmesi ozellikle gelismekte olan ulkelerin inovasyon performanslarini arttirmalari icin olusturulacak inovasyon politikalarinin belirlenmesi acisindan onemlidir. Kanonik korelasyon analizi sonucunda, her iki degisken kumesi arasinda anlamli bir iliski oldugu tespit edilmistir. Anahtar Kelimeler: Inovasyon, Kuresel Inovasyon Endeksi, Kanonik Korelasyon Analizi.Calismanin amaci, Cumhuriyet donemi ortaogretim mantik ders kitaplarinda metodoloji basligi altinda biyolojide yer alan canlilar hakkindaki teorilerden pozitivizme gecisi gostererek pozitivizmin etkilerini ortaya koymaktir. Bu amac ile 1924, 1935 ve 1957 mantik dersi ogretim programlari cercevesinde ele alinan Cumhuriyet donemi ortaogretim mantik kitaplari incelenmistir. Bu inceleme ise dokuman inceleme yoluyla gerceklestirilmistir. Verilerin analizinde, nitel bir analiz yontemi olan icerik analizi kullanilmistir. Cumhuriyet donemi ortaogretim mantik ders kitaplarinda yer alan biyoloji teorilerine iliskin felsefi ve ilmi teoriler olarak kategorilere ayrilan teoriler mekanizim, dinamizim, organizim, 18. yy Cuvier turlerin degismezligi, 18. yy. Lemarck transformizm, 19. yy. Darwin tabii ayiklama teorisi ile 20. yy. Hgo De Vries mutasyon temalari olarak ele alinmistir. Bu temalar dogrultusunda kitaplarda ele alinan tanimlarin nasil oldugu, ne sekilde benzerlik ya da farklilik gosterdigi ortaya konulmus ve bu temalar ile pozitivizm aralarinda iliski kurularak bulgular elde edilmistir. Bulgular sonucunda 1957 programina kadar pozitivizmin mantik ders kitaplari uzerinde yogun sekilde etkisi oldugu gorulmus, bu programdan sonra pozitivizmin etkisinin azaldigi belirlenmistir.Politik Secim Cevrimlerinin tum modellerinde iktidarin yeniden secilme ihtimalini en ust seviyeye cikartmak amaci ile ekonomiyi uyardigi ileri surulmektedir. Bu calismada, bu modellerden bir tanesi olan Rasyonel Oportunist Secim Cevrimleri Modeli isiginda Turkiye’de gerceklestirilen 2007, 2011 ve 2015 secimleri analiz edilmistir. Modelde, makroekonomik degiskenlerdeki salinimlar, secmen ile iktidar arasindaki, iktidarin yeterliligi noktasinda bilgi asimetrisine dayandirilmaktadir. Secmenler, bilgi asimetrisi ve bu nedenle bilgiye ulasmada meydana gelen zaman gecikmesi nedeniyle, iktidarin yeterliligini bir donem sonra gorebileceklerinden, yeniden secilme niyeti ile ekonomiyi uyaran iktidar, politik secim cevrimlerine sebebiyet vermektedir. Bu baglamda, 2007, 2011 ve 2015 secimlerinde, analize konu olan para arzi, kamu harcamalari, enflasyon orani, issizlik orani ve buyume orani degiskenlerine iliskin degisimlerin teoriyi destekler nitelikte olmadigi sonucuna ulasilmistir.The purpose of this study is to determine the opinions and suggestions of care staff about the difficulties that mentally disabled people have. Qualitative research method has been used in this study and semi-structured interview technique has been used to collect the data. 20 care staff who serve in a formal Care and Rehabilitation Center located in Marmara Region constitute the study group of the research. 10 questions have been prepared to determine the views of care staff. The data obtained from the questions have been analyzed by induction method and 10 themes have been formed. As a result of data analysis, many problems in every aspects of life which are confronted by mentally disabled people such as personnel approach and the quality of the personnel are determined and several kinds of solutions are suggested for these each problem in a scientific and reasonable way.Although they are living in Islam for centuries, it is quite interesting and worth of thought that Turkish historians with a few exceptions are astonishingly disinterested in Turk’s adventure of converting to Islam. One would expect numerous monographs on political, social, cultural, and religious aspects of Turks’ conversion to Islam, a historic event that immensely influenced both Turkish and world history, in different regions and periods. This short essay addresses some problematic issues of the history of Turks’ conversion to Islam.Bu calismanin amaci, kuramsal temeli ogrenilmis ihtiyaclara dayanan Temel Motivasyon Kaynaklari olceginin (TMK) Turkce olarak gelistirilmesidir. Arastirmacilarin yaygin olarak kullandigi basari ihtiyaci, baglanma ihtiyaci ve guc ihtiyacina ek olarak dusunme ihtiyaci boyutu da eklenerek TMK dort boyutlu olarak incelenmistir. Ilk asamada toplamda 1337 lisans ogrencisinden 8 aylik bir sure zarfinda 12 turda veri toplanmis ve her bir turda olcek gelistirilerek yapi gecerliligi saglanmistir. Ikinci asamada ise Turkiye genelinden secilen 356 lisans ogrencisinden ve bir holding bunyesinde gorev yapan 286 beyaz yakali calisandan veri toplanmistir. Veriler aciklayici ve dogrulayici faktor analizi ile incelenmis ve her iki orneklemde de %50’nin uzerinde aciklayiciligi olan 4 faktorlu yapi elde edilmistir. Boyutlarin her biri icin elde edilen Cronbach alfa guvenilirlik katsayilari ogrenciler ve calisanlarda sirasiyla; basari ihtiyaci icin 0,78, 0,74, baglanma ihtiyaci icin 0,73, 0,74, dusunme ihtiyaci icin 0,79, 0,80, guc ihtiyaci icin 0,82, 0,82 olarak elde edilmistir. Elde edilen bulgular isiginda TMK’nin gecerli ve guvenilir bir olcum araci oldugu sonucuna ulasilmistir.Bu calismanin amaci, calisanlarin psikolojik guclendirme algilari ile orgutsel bagliliklari (duygusal baglilik, normatif baglilik, devam bagliligi) arasindaki iliskide, bireycilik ve toplulukculuk egilimlerinin (yatay bireycilik, dikey bireycilik, yatay toplulukculuk, dikey toplulukculuk) bicimlendirici rolunu incelemektir. Bu amacla, hazir giyim sektorunde faaliyet gosteren bir firmada calisan toplam 142 calisandan elde edilen veriler degerlendirilmistir. Elde edilen bulgular, psikolojik guclendirme algisi ile yatay bireycilik, dikey bireycilik ve yatay toplulukculuk etkilesimlerinin orgutsel baglilik uzerinde anlamli bir katkisinin bulunmadigini; ancak dikey toplulukculuk egiliminin, psikolojik guclendirme algisi ile etkilesime girdiginde, devam bagliligi uzerinde anlamli bir katki sagladigini gostermektedir. Psikolojik guclendirme algisi yuksek iken, dikey toplulukculuk da yuksek ise, devam bagliligi en alt seviyelere dusmekte; psikolojik guclendirme algisi dusuk oldugunda, dikey toplulukculuk da dusuk ise, devam bagliligi en ust seviyelere ulasmaktadir.The contribution of accountants to new product development process in manufacturing firms is considered an emerging phenomenon in the cost accounting literature. However, little attention is given to the role of accountants in product development teams in particular in an empirical context. This study analysis of accountant’s role and their contribution in new product development project in manufacturing firms. By studying production and accounting departments of 35 firms, it was found, on the basis of using the regression analysis correlation analysis and factor analysis method that the accountant’s contributions positively related to the speed-to market, and the market success of new products. In addition, it was demonstrated that accountant’s collaboration with production professionals has a positive influence on the costs of new product. This study has several theoretical and managerial implications. In terms of theoretical implications, this study enhances the contribution of accountant’s for all business operations especially production department, and tests its impact on the project performance. In terms of managerial implications, this study suggests that managers should enhance the role of accountant’s to enhance the project performance. In particular, managers should promote collaboration and increase communication between accountant’s production department workers, especially the members of new product development team.Using quarterly data between 1987Q1-2015Q2, this study investigates the relationship between financial development, poverty reduction and economic growth in Turkey. In the study, the ratio of private credit to nominal gross domestic product (GDP) is used as a measure of financial development. As proxies for poverty reduction and growth, private consumption per capita and real GDP per capita are also employed respectively. The results of the study show that financial development Granger causes poverty reduction and economic growth in the short run. According to the finding, financial development unidirectionally affects poverty reduction and economic growth. It is also found that there is bidirectional causality between poverty reduction and growth. Main findings of the study support the theory that financial development contribute poverty reduction either directly or indirectly. Another finding from the study is that in the long run there is no cointegration between financial development and poverty reduction.1970’li yillarda petrol soklari neticesinde Keynesyen politikalarin yerini Neo-Klasik iktisat politikalarina birakmasiyla birlikte serbestlesme hamleleri ulkeler duzeyinde genis capta uygulanma imkani bulmustur. Nitekim Kamu Iktisadi Tesebbuslerinden olan Iktisadi Devlet Tesekkulleri de bu surecte hizla ozellestirilme kapsamina alinmaya baslanmislardir. Turkiye de, 1980 yilinda ilan edilen 24 Ocak kararlariyla birlikte bu serbestlesme akimina katilmis, ozellikle 2003 yilindan sonra onemli ozellestirme hamleleri gerceklestirilmistir. Caykur’un ozellestirilmesi tartismalari ise 24.11.1994 tarihli ve 4046 sayili kanunla Caykur’un Kamu Iktisadi Kurulusu baslikli bolumden cikarilarak, Iktisadi Devlet Tesekkulu bolumune alinmasiyla birlikte ortaya cikmistir. Bu calismanin amaci cay sektorunun Turkiye ve bolge ekonomisi acisindan oneminin kavranarak Caykur’un sektorde ustlendigi misyonun irdelenmesi, olasi bir ozellestirme uygulamasi durumunda sektorde ortaya cikabilecek sorunlarin saptanmasi ve en uygun ozellestirme yonteminin tespitidir.In this article, prohibition of entry into the Harem district has been dealt with in the context of at-Tauba, 28. By taken into account of the revealed period, starting from relationship between sira and revelation, context of the related verse has been tried to be determined. Therefore, the historical backround has been briefly explained in the proportion of the relationship to the verse. In order to demonstrate of the importance of the prohibition time in terms of the Quran, it has been overly focused on Battle of Hunayn and Tabuk. The context of Mascid-i Haram and Mushrik has been stated through the classical books in the field. Considering of the discussions raised in the framework of the starting time of the prohibition, context of the verse has been tried to be introduced. In our work, it has been understood that making expansion upon scope of the prohibited area does not match for meaning in accordance with the verse and spirit of the Quran. In addition, it has been concluded that if the related verse is interpreted apart from the context, then it is able to cause the radical consequences, create problems at inter-communal relations and prepare a criticism ground for people having malicious approach against the Quran.Bu arastirmanin amaci, performans uygulamalarinin temelini olusturan ek odemelerin, calisan memnuniyetine etkilerini arastirmak ve bu cercevede; calisanlarin memnuniyetlerini etkileyen faktorlerin neler oldugunu tespit etmektir. Arastirma, var olan durumu belirlemeyi hedefleyen betimleme yontemiyle gerceklestirilmis olup; veriler, performansa dayali olarak ek odeme alan hastane calisanlari ile yapilan anket yoluyla elde edilmistir. Arastirmanin amaci dogrultusunda olusturulan modelde, degiskenler ve degiskenler arasindaki iliskiler dogrultusunda bulgular ile ilgili tanimlamalar yapilmistir. Bu bulgulardan hareketle onerilerde bulunulmustur. 351 hastane calisanina uygulanan anket ile elde edilen veriler frekans (f), aritmetik ortalama, t-testi, ANOVA, korelasyon analizi ve tukey testi ile degerlendirilerek ve tablolara aktarilarak yorumlanmistir.A great deal of emphasis has been given to the urbanisation in the century we live in. The fountains have been primary cultural heritages which are being demolished for the sake of urban transformation and urban renewal. A total of ten fountains have been detected in an area survey which was carried out in Goynuk, Mengen and Mudurnu; those towns contain various cultural heritages and samples of domestic architecture in their town texture. Detected fountains have been examined with respect to the art history and their places in Turkish-Islamic architecture are sought to identify.Saglik calisanlarinin hasta mahremiyetine iliskin tutumlarinin saptanmasi calismanin temel amacini; farkli birimlerde gorev yapan saglik calisanlarinin tutumlari arasinda ve farkli meslek gruplarindan saglik calisanlarinin tutumlari arasinda bir farklilik olup olmadiginin ortaya konmasi ise calismanin bir diger amacini olusturmaktadir. Calisma kesifsel bir nitel arastirma niteligindedir. Alaninda uzman iki kisinin gorusu alinarak 18 ifade iceren bir gorusme formu olusturulmustur. Arastirmanin evrenini hastanede calisan klinik sorumlulari ve hekimler olusturmaktadir. Amacli/yargisal orneklem yontemi kullanilarak 4 klinik sorumlusu (uroloji, gastroenteroloji, kadin dogum, noroloji) ve 6 hekim (kadin hastaliklari ve dogum, kalp damar cerrahisi, dâhiliye, kulak-burun-bogaz) ile yuz yuze mulakat tekniginden faydalanilarak derinlemesine, bireysel, yari-yapilandirilmis gorusmeler yapilmistir. Arastirma sonucu elde edilen veriler Wolcott’un betimleme yontemi kullanilarak analiz edilmistir. Analiz neticesinde, hekim ve klinik sorumlularinin hasta mahremiyetine iliskin tutumlarinin olumlu oldugu; farkli birimlerde calisan saglik calisanlarinin tutumlari arasinda farklilik olmadigi ve ayni sekilde farkli meslek gruplarindan saglik calisanlarinin tutumlari arasinda farklilik olmadigi ortaya konmustur.Hasat sozcugu ekilip yetistirildikten sonra elde edilen urunu ve buna iliskin yapilan festival benzeri kutlamalari icinde tasir. Baska bir deyisle; urun yetistirmenin sonuclandigini ve urunun guvende oldugunu belirtir. Bu tarihi gayret, bu onemli yillik faaliyet insanogluna bugdayi ve ekmegin tum cesitlerini hediye etmistir. Hasat, boylelikle, tum toplumlarda sosyal, kulturel ve ekonomik hayati yogun bir sekilde etkilemistir. Bu etki, dilde ve diyalekte kendini sozcuk yapilari ve deyimler olarak gostermistir. Bugun, makinelerle artik kolaylikla yapilabilen hasat, yine de tarihsel zamanlardan kalan onemli zaman tuketici ozelligini korumaktadir. Anadolu tarimin ilk yapildigi onemli yorelerden biridir Anadolu halki bugune kadar suregelen zengin bir bugday kulturunu gelistirmislerdir. Hem tarihsel kanitlar hem de bugun var olan yemek kulturu Anadolu’da cok zengin bir bugday kulturunu isaret etmektedir. Firat ve Dicle nehirleri arsinda baslayarak daha sonra asagilara yani “Verimli Hilal”e ve Arap Korfezine –Mezopotamya- kadar inmistir. Gobeklitepe (Şanliurfa), Catalhoyuk (Konya), Ivriz (Konya), ve Alacahoyuk (Corum)’deki kazilarda bulunan bugday daneleri bu tarihi gorusleri desteklemistir. On birinci yuzyilda Anadolu’ya varan Turkler, Orta Asya’daki hasat tecrubelerini de beraberlerinde getirdiler. Turkcedeki diyalektler bugday kulturunden fazlaca etkilenmis olmak ve Derleme Sozlugunde yer almis olmakla beraber bu konu yeterince incelenmemistir. Dahasi, degisik diyalekteler icinde yer alan sozlu formlar ve kulturel iliskili sozcukler tam olarak derlenmemistir. Bu nedenle; anilan bu konularin coklu disiplinler tarafindan detayli bir sekilde calisilmasi gerekmektedir. Burada; tarihsel yapisi icerisinde bugday tarimi, bugday hasadi ve bugday kulturu diyalektler ve iliskili sozcuk gruplari bakimindan incelenecektir.The aim of this study is to examine the effect of family medicine system on the quality of health services provided by doctors. With this aim, this study focused on the consumer perceptions who receive health services from family doctors about family medicine system and the quality of services provided by family doctors. Research population consists of Duzce City which is used as a pilot city for the implementation of family medicine system. The questionnaire technique was used to collect the data and convenience sampling method was implemented. 450 questionnaires were evaluated in this study. The research data was analyzed by using SPSS package program. Analysis shows that the perceptions of participants about the quality of services taken from family doctors are positively influenced by the perceptions about the family medicine practice. In addition, it is revealed that there are differences between the perceptions about family medicine practice and the demographic characteristics of participants. Finally, it is founded that there are differences between the perceptions about family medicine practice and the quality of services provided by family doctors with respect to demographic characteristics of participants.This article examines the development of the Georgia’s foreign policy in the post –Soviet period. The article claims that change of government and the political regime has little impact on the foreign policy orientation of Georgia. The main vector of Georgias foreign policy has been defined from the very first days of independence. Since independence Georgia has chosen pro-European path and its seems almost impossible to change this foreign policy direction. Georgians view their homeland as a European country and believe that their traditions and customs are European. According to them Georgia is an integral part of Europe and therefore, think that their homeland should be integrated into Euro-Atlantic structures. Traditionally Georgia has been regarded as one of the most pro-European countries in the Caucasus region.The purpose of this research is to determine the effects of both characteristics of personality and cultural values on the perception of career obstacles and the differentiation of such affection between associate degree students and undergraduates. The factors used in the dimensions of the model of personality are extraversion, conscientiousness, agreeableness, openness (to experience) and neuroticism; the dimensions of the scale of cultural values are horizontal and vertical individualism and collectivism. The scale of perceived career obstacles was analyzed in one dimension. The sample of the research consists of 187 students who study in the schools of Erdemli School of Applied Technology and Management and Vocational School of Mersin University in Erdemli. In analyzing process of the data, descriptive statistical methods, Pearson correlation for the correlation between the variables and the regression analyze of Stepwise for interactions were used. One of the results of the study is that the level of neuroticism may increase the level of the perceived career obstacle, whereas the level of compatibleness decreases it. Additionaly, it has been determined that there are correlations between demographics and the dimensions of personality and cultural values. It is estimated that such findings might be useful for the studies in future.Administrative and legislative procedures such as the Acts, Decree of the Council of Ministers, Regulations, managerial decisions and Organizational Circulars are significant standardization elements in provision and delivery of police education and training. The presence of standards is crucial in the formation of common business language between training providers, trainees and trainee sponsors, and the citizens to whom police service delivered. The realization of a standardized behavior in delivery of police service including knowledge, skills and attitudes will assure the citizens who recieve policing and financing police service. The presence of standards is playing an crucial role for the training function which is one of the supportive and complementary elements of job performance in policing. In this study, development or improvement studies and projects about Turkish National Police were thematically reviewed in relation to standard, competency, performance, occupational standards, competency frameworks, national qualifications framework organisational structure, business functions, service improvement and training function. Findings of this review resulted that some of those works have not been completed, or some completed and slightly implemented, or some not over the years. Finally, a number of policy change implications and recommendations have been drawn for the police organization in order to establish standards for the effective management of police education and training.The concept of growth has been debated since the emergence of economics. Along with globalization, changes in the determinants of economic growth have occured. Growth theories have begun to be popular after the 1980s, highlighted the growing role of technology and research and development. Today, research and development is one of the most important variables that show the level of technology and level of development of a country. To spend much more on expence of RD the fourth section presents the results of practice tests are given. As a result of the findings obtained, it was concluded that spending on R&D affects positively the economic growth in the short and long term. It is important for the Turkish Economy to increase the expence of R&D sistematically in the long term in order to achieve sustainability.Tarimda teknoloji kullanimi; dogal kaynaklarin zenginlige donusmesini saglamis ve bu da ulke ve toplumlarin kalkinmalari ile refah duzeylerinin artmasina neden olmustur. Boylesi yenilikler ve bilimsel calismalar, tarima dayali kucuk aile isletmeleri olusmasini saglamistir. Bu durum; gecmiste, temel gecim kaynagi olan avcilik ve kirsalda yiyecek toplamaya dayali emek yogun calismalara son vermistir. Ote yandan, Endustri Devrimi de; teknolojiye dayali olarak gelismis toplumlarda, buyuk ve guclu sirketlerin olusmasina neden olmustur. Ancak, asiri zenginlesme, gelir ve guc dagilimindaki dengesizlikler, ekonomik krizleri yaratmistir. Bu yuzden, gelismis ulkeler; benzer krizlere hazirlik amaci ile 2012 yilini Kooperatifcilik Yili ilan etmislerdir. Boylece, surdurulebilir kalkinmada kooperatif ve ortakliklarinin onemli bir aktor oldugu inanci ortaya konulmustur. Bu calismanin ve arastirma kisminin amaci, Bolu ve Duzce’ deki tarimsal kooperatiflerin ortaklarin ve calisanlarinin; sosyal haklarini, ucretlerini, egitim durumlarini hizmetlerini, beklentilerini, ortaya koymak ve sonuclarini degerlendirmektir. Anahtar Kelimeler: Kooperatifcilik, Tarim, Gelismis Ulkeler, Surdurulebilir Kalkinma.Kadinin calisma hayatindaki yerine iliskin istatistikler, gelismislik duzeyleri farkli olsa da tum ulkeler icin onemli anlamlar ifade eder. Bu konu ulusal duzeyde ve cesitli uluslararasi orgutlerin gelismislik gostergeleri baglamindaki degerlendirmeleri icin veri olusturmaktadir. Şiddet, egitim, istihdam, evlenme yasi gibi artirilabilecek arastirma kategorilerinde kadin, baslica politika uretilmesi gereken odaklar arasina girmistir. Bu makale kapsaminda Turkiye’de de ozel olarak politikalar uretilmesi gereken konu basliklari arasinda yer alan kadinin, politika uretim aktorleri arasindaki konumunun sayisal gorunumu sunulmustur. Cumhuriyet’in kurulusundan itibaren yasama, yurutme ve yargi erklerinde kadinin konumu, tarihsel surec icerisinde sayisal degisimleriyle yansitilmistir. Yasama organinda kadin milletvekili, meclis baskani ve baskan vekilleri; Yurutme organinda kadin cumhurbaskani, basbakan, bakan, bakan yardimcisi, mustesar, mustesar yardimcisi; Yargi organinda yuksek yargi kurumlarinin kadin baskan ve uye sayilari bu calismanin kapsamini olusturmustur. Boylece Cumhuriyet Turkiye’sinde kadinin kamu politikalarinin uretilmesindeki yeri yasama, yurutme ve yargi erklerinde sayilari esas alinarak degerlendirilmistir.Bu calismada tukenmislik ve catisma kaynaklari, bireyin kendinden, calisma arkadaslarindan, yoneticiden ve orgutten kaynaklanan faktorler cercevesinde incelenmistir. Arastirma bir kamu kurumunda odak grup gorusmeleri ile yurutulmustur. Verilerin analizi sonucunda arastirmaya katilanlarin, agir is yuku ve adaletli olmayan gorev dagilimlari, yoneticinin calisanlarla iletisiminin zayif olmasi, calisma arkadaslarinin birbirini desteklememesi ve biz ruhunun olusturulamamis olmasi, kurumda yuksek performansi odullendirecek bir sistemin olmamasi, ucret dengesizlikleri ve egitim olanaklarinin olmamasi gibi nedenlerle tukenmislik ve catisma yasadiklari gorulmustur. Tum bu catisma ve tukenmislige neden olan kaynaklarin ortadan kaldirilmasi icin ise, is rotasyonunun uygulanmasi, etkin iletisim icin hem yoneticilere hem de calisanlara egitimlerin verilmesi, calisanlarin eksik olduklari konularda yeterli egitim desteginin verilmesi, calisanin kara surecine dahil edilmesi ve kurumda biz ruhunun yerlestirilmesi calismalarinin yapilmasi gerekliligi ortaya cikmistir. Anahtar Kelimeler: Catisma, Catisma Kaynaklari, Tukenmislik, Tukenmislik Kaynaklari, Kamu Kurumu, Memur.17. asrin unlu sair ve yazari olan Nâbi’nin manzum ve mensur on eseri bulunmaktadir. Mensur eserlerinden birisi de Veysi’nin Durretu’t-tâc adiyla sohret kazanmis olan siyerine yazdigi zeyldir. Bu zeyl iki parcadan olusmakta olup birincisi H.1095 yilinda kaleme alinmis fakat tamamlanamamistir. Zeylin ikinci parcasinin ise Nâbi’nin Halep’ten Istanbul’a dondugu H. 1123 yilinda yazilmis oldugu tahmin edilmektedir. Bu makalede birinci zeylden yirmi yil sonra Veysi Siyerini tamamlamak amaciyla Nâbi’nin kaleme aldigi zeylin ikinci parcasi tahlil edilecektir. Nâbi bu zeylinde birinci zeyli, kendi biyografisi, III. Ahmed ve Silahdar Ali Pasa hakkinda onemli bilgiler vermektedir. Bu zeyline birinci zeylinde kaldigi yerden devam etmis ve Velid bin Ukbe’nin zekat toplamak icin Beni Mustalik kabilesine gonderilmesi konusuna kadar siyeri devam ettirmistir. Ikinci zeyl de burada bittigi icin siyer zeyli yine yarim kalmistir.This study examines reservations and declarations of Turkey to twin covenants of United Nations which are International Covenant on Civil and Political Rights and International Covenant on Economic, SocialandCulturalRights when Turkey become party to them. The study evaluates the reservations and declarations of turkey in respect of international law and human rights criteria. Clarifying the Turkey’s declarations altogether with reservations concerning rights of minorities and education rights enshrined and guaranteed in the covenants this study analyses the legal basis of these reservations and declarations. Also the study appraises the reservations and declarations taking into account the constitutional and legislative amendments made recently in Turkey.Denemeler is a genre which contributes the world of literature by Montaigne. It is also the name of his work studied on for years. In this study, it was investigated Montaigne’s essays by using screening method. It has been seen that the author used poetry with prose, supported uphold ideas with pithy expressions and taken advances of what he read, heard, observation and experiences. In terms of investigated topic, “the recognition of human nature” is the main theme of the essays. In addition of this live, friendship, happiness, health, death, child education, information, the ways of eloquence, the notion of relativity, philanthropy, obey the rules of nature are the other topics which the author stand on. As a result, Montaigne’s work entitled “Denemeler” is an important resource in point of that to understand of this type, apprehend features and redound writing skill.Bu calismanin amaci, calisanlarin ahlaki cozulme (moral disengagement) egilimleri ile kisi-cevre uyumu algilamalari arasindaki iliskinin aciklanmasi ve ahlaki cozulme olceginin Turkce literaturde gecerleme calismasinin yapilmasidir. Ahlaki cozulme ile kisi-cevre uyumu arasindaki iliskiyi incelemek icin Kayseri ilinde faaliyet gosteren yiyecek-icecek isletmeleri calisanlarindan veri toplanmistir. Arastirma verileri bir yil ve daha uzun suredir faaliyette bulunan on yiyecek-icecek isletmesinin 284 calisanindan anket formu ile temin edilmistir. Arastirmada ahlaki cozulme; calisanlarin etik olmayan orgutsel davranislara iliskin algilamalari goz onune alinarak olculmustur. Kisi-cevre uyumu ise kisi-meslek, kisi-grup, kisi-orgut ve kisi-is olmak uzere dort boyutta olculmustur. Korelasyon analizi sonuclarina gore ahlaki cozulmenin kisi-cevre uyumu boyutlari ile negatif iliskisi oldugu tespit edilmistir. Ayni zamanda, Moore ve arkadaslari (2011) tarafindan gelistirilen ve kullanilan Ahlaki cozulme olceginin gecerleme calismasinda tek faktorlu yapisinin dogrulandigi anlasilmistir.In rapidly changing societies, young people do not only experience a transition from adolescence to adulthood at the micro scale; but they also experience a transition from traditional to modern ways of life at the macro scale. Hence their tendency toward familism or individualism is one of the major indicators of such a dual transition. The aim of this study is to find an answer to the question whether Turkish university students (n=165) display any tendency toward familism or individualism, or they reconcile both as a strategy to emancipate from the enmeshment of family. The findings revealed that there is a coexistence of familistic and individualistic tendencies in terms of intrafamilial relationships. The findings also evidently show that students who are female, relatively younger, from rural origins and children of parents with lower educational level are more subjected to familistic values. Keywords: Familism, Individualism, Social Change, Turkish University Students.

İş Memnuniyetinin Muhasebecilerin Örgütsel Bağlılık ve İşten Ayrılma Eğilimleri Üzerindeki Etkisi

The aim of this study is to search the effects of accountant’s perceptions about job satisfaction over turnover intention and organizational commitment. For this purpose, a sample consisting of 1085 accountancy profession member (Trainers, CA and CPA) who work dependent to accounting firms (CA and CPA firms) from various regions in Turkey is based. Job satisfaction, organizational commitment and turnover intention relations have been examined by using Meyer and Allen’s three-component model of organizational commitment. To be able to test the relationships among job satisfaction, organizational commitment and turnover intention, the findings which have been obtained by analyzing the data from the questionnaire that was carried out with random selection,job satisfaction has a statistically meaningful and positive effect on affective and normative commitment to the organization, and meaningful and negative effect on continuous commitment to organization.