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METHODS USED FOR ANALYZING CASH FLOW TABLE AND CASH FLOW TABLE ACCORDING TO TURKEY ACCOUNTING STANDARDS

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.

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KITSCH, AS AN AESTHETIC CATEGORY IN POSTMODERN ART

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.

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TRADITIONAL HENNA APRON IN KARAMAN AND ITS DESIGN FEATURES

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.

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A SOCIOLOGICAL STUDY ON THE CHANGING SOCIAL PROFILE OF THE BORDER SMUGGLER

In this article, the changing social profile of border smugglers is examined. Although informal flows (smuggling) create increasingly complex problems at origin, destination and intermediate points in the globalization process, the fact that smugglers, the main actors of this process, are not sufficiently recognized is the important reason for this review. This issue has not received the necessary attention in the field of science. This issue, which is problematized in the article, is described with a phenomenological study. For this purpose, information about the social profiles of old-style border smugglers was obtained from the border smuggling themed movies "The Law of the Borders" and "Mule Makers". Information about the social profiles of the new type of border smugglers was obtained by interviewing 30 people who were connected to the border smuggling phenomenon in Van province in 2022 and determined in accordance with the snowball sampling technique, using a semi-structured questionnaire tool. Data obtained from two sources were examined in accordance with the interactional discourse analysis technique. In this analysis, the social profile of old and new border smugglers is described within the framework of four features: Demographic features; Social roles, behaviour’s and attitudes; Social network and relationships; and Social status and power structures. The article is based on the social network theory perspective. According to the general finding reached as a result of the article review, in the province of Van, the border smuggler social profile has a traditional and modern form. Although the traditional essence of the border smuggler social profile is preserved, the socio-cultural network is fragmented.

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THE CURRENT SITUATION OF ENTREPRENEURSHIP EDUCATION IN TÜRKİYE AND POLICY RECOMMENDATIONS

The presence of an entrepreneurial person in a society is one of the most important production factors in the creation of socioeconomic value and social development. Entrepreneurship education, which aims to provide students with the skills necessary to be successful primarily in social life and then in business life, has also become an indispensable and powerful part of today's curriculum. The importance of entrepreneurship education will be better understood when Türkiye ’s historical background, current situation, young and dynamic population, potential that is open and ready to develop, and its social needs are considered. Institutions and organizations that focus on these common concerns and the understanding that all students can become entrepreneurs in the future conduct various studies in the field of entrepreneurship skills and entrepreneurship education. In this study, entrepreneurship skills, which are considered as an integrated social sciences field skill, and entrepreneurship education are discussed within the scope of contemporary curricula. The current situation analysis on the subject is made, and suggestions for improvement are presented for decision-makers and practitioners based on the data obtained. According to the results of this research in which the studies on entrepreneurship education were examined through open sources; many institutions related to entrepreneurship education perform repetitive studies that do not show an equal spread and intensity throughout the country. Based on the results of this study and the importance of entrepreneurship and the opportunities it offers, it is recommended to perform planned studies that are original in terms of purpose, scope, and content.

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THE NONLINEAR IMPACT OF RESEARCH AND DEVELOPMENT INVESTMENTS ON FIRM PERFORMANCE: A SIGMOID (S) CURVE APPROACH IN G20 COUNTRIES

The interaction between research and development (R&D) investments and firm performance has been extensively studied in the academic literature. However, these studies have produced different findings by proposing various models to explain the relationship between R&D and firm performance. The inconsistency in findings can be partly attributed to limitations in the use of traditional linear modeling methods that do not fully capture the complex dynamics of this relationship. Using data on 31,205 firms and 434,016 observations in G20 countries over the period 2000-2022, this paper considers the Sigmoid (S) curve model, which aims to reconcile the differences in the literature and provide a more comprehensive view of the R&D performance relationship. The findings reveal a non-linear relationship between R&D intensity and firm performance and the validity of the S-curve model. Specifically, the R&D-performance relationship shows a negative slope at low levels of R&D investment, a positive slope at medium levels, and a negative slope again at high levels. These results suggest that the impact of R&D investments on firm performance varies depending on the level of investment. Moreover, the study reveals that this 3-stage S-curve relationship is consistent for firms with low firm size and low leverage, and that such firms are particularly affected by an increase in R&D investment. Finally, the findings show that this relationship holds both between developed and developing countries and between countries following Anglo-Saxon and Continental European law. However, this relationship is more pronounced in Anglo-Saxon and developing countries than in Continental European and developed countries.

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TECHNICAL SUGGESTIONS WITH SELECTIONS FROM DRAGONETTI DOUBLE BASS CONCERTO IN LA MAJOR

The first movement “Allegro Moderato” and the second movement “Andante” of this concerto, composed by Edouard Nanny and thought to be attributed to Domenico Dragonetti, which, although it was a soloist’s preference until 20-25 years ago, today remains at the level of learning and will undoubtedly benefit the student in terms of self-development, are the subject of my thesis (Sabuncu, 2021). During the years I taught at the University of North Texas in the United States of America, these two movements of the concerto, rather than the third movement, were the subject of this study because they were pedagogically preferred. It is worth mentioning briefly that the concerto in A major was notated in G major due to the solo tuning of the double bass for the performance of the work. The aim of this article, which is based on my doctoral thesis, is to provide a pedagogical path and recommendations for this original work through technical exercises and etudes that will provide maximum benefit for the preparation of this work and for possible parts that may pose problems in its performance. In this way, the study is intended to guide the student in the preparation of basic double bass technique and the two parts of the concerto under two main headings: “Intonation” and “Right Hand and Dynamics”.

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