Standards In Turkey Research Articles

Formation and Development of the National Education System in Turkey during the Period of Ataturk

The article considers the period of formation and development of the national education system of Turkey, which was considered the most important factor of the education system during Ataturk's period. In order for the newly created young state to be viable, it was necessary to equip the young generation with modern education and educate them in the national spirit. After that, with the declaration of the Republic of Turkey, the period of fundamental reconstruction in education policy began. Ataturk not only laid the foundations of the Republic, but was able to become a leader of national modernization. The most important of his reforms are his reform initiatives in the field of education. Between 1923 and 1938, these changes, which took years in some countries, took place very quickly in Turkey. Under the leadership of Mustafa Kemal Ataturk, national, secular and modern education reforms began to be implemented gradually. Reforms implemented within the framework of education policy satisfied the basic needs of the society. The Law «On Unification of Education», adopted on the eve of the establishment of the Republic, revitalized the work of scientific institutions. Reforms of the alphabet, the system of national schools, and university education raised the educational and intellectual level of the country. Adoption of the law «On the unification of education» renewed school programs, created favorable conditions for the large number of foreign scientists to be attracted to universities, and the introduction of modern pedagogical technologies into the field of education. The article comprehensively examines the education system based on European science and education standards in Turkey, and analyzes modern foreign experience and proposed educational directions.

Mathematical modeling and optimization of wastewater stabilization ponds using nonlinear programming

This research work proposes a mathematical optimization model for constructing two ponds (1. Facultative pond and 2. Maturation pond) provided in series. The model uses concrete volume as its objective minimization function. There were two decision variables; the first was the detention time (DT) and the second in the list was the number of provided baffle walls (NBW) in both ponds. The constraint parameters include fecal coliforms and biochemical oxygen demand (BOD5). The model was applied with the help of an Add-Ins of MS Office: Excel solver. The generalized reduced gradient algorithm was utilized in the solver (GRG). Before applying the mathematical optimization model, ponds were designed with the conventional method and then using optimized values of the variables. A comparison of the findings reveals that a 13.79 percent reduction in the DT, an 11.55 percent reduction in the area, and a 7.19 percent reduction in the volume of concrete occurred. The reduction values mentioned above are significant since these systems' fundamental drawback is the area's requirement. In addition, sensitivity analyses of the objective function and the removal of pollutants are also provided. The model described above is sensitive to variations in the parameters. Both analyses demonstrated that the effluent characteristics comply with the class-B irrigation standards in Turkey. It is advised to do more optimization studies for WSPs with the help of other algorithms and tools available in the literature for distinct wastewater treatment plants.

RISK DISCLOSURE ON ACCOUNTING AND FINANCIAL REPORTING STANDARDS: CONTENT ANALYSIS OF BORSA İSTANBUL (BIST) MANUFACTURING SECTOR

Muhasebe sisteminin ürettiği bilgiler ve veriler, ekonomide ve sektörde yaşanan değişimlerin yanı sıra, işletme içinde alınan kararların şirket yapısı ve faaliyet sonuçları üzerine etkilerini de yansıtmaktadır. Şirketlerin piyasada karşılaştıkları riskler finansal bilgi kullanıcıları için önem arz etmektedir. Bu konuda uluslararası muhasebe uygulamasına yönelik oluşturulan standartlar da, kamuoyuna açıklanacak bilgilerde şirketlerin maruz kaldıkları riskleri içermesi gerektiğini belirtmektedir. Bu çalışmanın amacı, Türkiye’de finansal tablolarını uluslararası muhasebe standartlarına göre düzenleyen şirketlerin risk açıklamalarını analiz etmek ve muhasebe verileri ile risk arasındaki ilişkiye ışık tutmaktır. Bu kapsamda BİST İmalat sektöründe yer alan şirketlerin 2020 yılına ilişkin risk açıklamaları, içerik yönünden analize tabi tutulmuştur. Analiz soncunda, TFRS 9 da yer alan türev ürünler ile riskten korunma muhasebesinin finansal tablolardaki durumu ile TFRS 7’de yer alan finansal araçlardan kaynaklanan risk çeşitleri ile ilgili veriler ortaya konulmuştur. Buna göre, şirketlerin %32’sinin türev araç kullandığı, %20’sinin riskten korunma muhasebesi uyguladığı belirlenmiştir. Ayrıca şirketlerin, 2020 yılına ilişkin kredi, likidite, piyasa ve diğer risk açıklamalarına ilişkin, nitel ve nicel açıklama verileri de analiz edilmiştir. Dipnotlarda finansal araçlardan kaynaklanan riskler bölümünde, en çok verinin yabancı para riski ile ilgili olduğu saptanmıştır. Kredi riski açıklamaları yapan şirketlerin %50’sinin vade analizi yapmadığı görülmüştür. Son olarak faiz oranı riski, diğer fiyat riski ve sermaye riskine yönelik açıklamalar da, içerik yönünden analiz edilmiştir.

A Review on Electric Vehicle Charging Systems and Current Status in Turkey

The reality of global warming brings along an increase in environmental aware-ness. In recent years, this awareness has shifted public focus on electric vehicles. For a large group of people greenhouse gas emission is attributed to internal combustion engines. However, some challenges have arisen for electric vehicles. Limited range due to immature battery technologies and insufficient fast charging technologies that do not meet end user expectations are some major obstacles to overcome. Eventual-ly this situation negatively affects the sales and the wide use of electric vehicles. That is the reason why studies on wired and wireless charging systems play an important role in improving the sales performance of electric vehicles. In this study a thorough review of worldwide electric vehicle charging systems is conducted and discussed in the framework of the electric vehicles, charging stations, installations, and implemen-tation of standards in Turkey. The distribution of charging stations in Turkey are analyzed with respect to location, region, type, infrastructure requirements and future projections. The historical development of charging technologies, modes and charge levels have been studied in detail. As highlight of this study, wireless charging tech-nologies were also discussed and the historical development process was analyzed along with related standards. The current state of electric vehicle sector and charging stations in Turkey are discussed and provided with up to date information.

The effect of unemployment benefits on health and living standards in Turkey: evidence from structural equation modelling and regression discontinuity design

PurposeUnemployment can negatively affect individuals, their families and communities in various ways. When individuals are out of work may experience mental and physical health problems, material deprivation and poverty. This study aims to examine the impact of unemployment benefits on health and living standards in Turkey.Design/methodology/approachThe authors employ a structural equation modelling (SEM) to consider the simultaneous relationships among the unemployment benefits and the latent variables of health and Standard of Living (SoL). We propose a fuzzy Regression Discontinuity Design (FRDD) and a Regression Kink Design (RKD) within the SEM framework to infer causality. For the empirical analysis, the authors employ the panel Income and Living Conditions Survey (ILCS) in 2007–2015.FindingsThe authors’ findings suggest that those who receive these benefits are more likely to report higher levels of health and improve their living standards compared to the non-recipients. Furthermore, unemployment benefits replacement rates are associated with improved levels in health and living standards. The authors’ results indicate a substantial heterogeneity on the impact of unemployment benefits since males, low educated individuals and those belonging to the lower levels of income are affected more in terms of their health status and living standards.Originality/valueThe majority of earlier studies have focused on the impact of unemployment benefits on labor outcomes. The originality of this study is that we implement the FRDD and RKD within the SEM framework to explore, simultaneously, the impact of unemployment insurance on health and living standards. Moreover, future research studies can implement this framework to infer causality and explore the impact of related policies and reforms.

A Big Plan for Small Homes: The Effort to Set Housing Standards in Turkey

This article is about the short-lived space standards for urban housing in Turkey. Introduced in the 1960s, the standards were a crucial part of a policy that aimed to balance the housing demand and the development agenda by steering the market toward affordable housing. The Turkish state was not a significant actor in housing production. Nor had it ever before substantially intervened to regulate the housing market. The standards, however, exemplified a bold move stemming from a welfare and planning perspective. Although standards’ influence was curbed, the policy is important to address as it aimed to remedy a problem that continues today, namely, the disjunction between the housing provision and the means of the middle- and low-income groups. While a sixty-year-old policy does not provide immediate answers for today, it does offer insight into the history and context of some of the current housing issues.

Household disability costs and living standards in Turkey: evidence from a health reform

PurposeIn this study, we attempt to estimate the disability costs of households employing the Standard of Livings (SoL) approach and evaluate the impact of the Universal health system reform implemented in Turkey in 2008.Design/methodology/approachWe apply a Structural Equation Modelling (SEM), which simultaneously estimates the disability and living standard equations, including unobserved latent variables. Moreover, we apply a difference-in-differences (DiD) framework to investigate the impact of the universal health insurance (UHI) system and the Green Card programme on living standards. The empirical analysis relies on data derived from the cross-sectional Household Budget Surveys (HBS) during the period 2002–2013.FindingsOur findings suggest a negative and significant impact of disability on SoL, where disability costs reach the 23% of the household income, which is equivalent almost to $2,600 (USD). Furthermore, the disability costs are reduced from $4,450 to $2,260 due to the UHI and the Green Card programme.Research limitations/implicationsA major limitation of the study is the data structure, which is based on repeated cross-sectional surveys. By using panel data, it is possible to follow the same individual across time and to implement panel data models to control for unobserved heterogeneity and omitted-variable bias.Social implicationsDisability has adverse effects on living standards. The estimation of the disability-related costs may provide a useful guide on policy planning and the design of social benefits.Originality/valueThe contribution of this paper is that it is the first study estimating the disability-related costs in Turkey. Furthermore, the contribution lies in the investigation of the 2008 health reform and the Green Card programme and its impact on disability costs.

A Study on the Public Service Areas in Ankara Gultepe Neighborhood

The industrialization in the 1950s has led to the rapid population increase in the Turkish cities. Unhealthy and illegal constructions have mushroomed to meet the growing demands of the population triggered by rapid urbanization, which has caused infrastructure problems, inadequacy of the spaces necessary for the development of the individual and society, and a decline in the quality of life. To eliminate such problems, urban transformation projects have been implemented in Turkey with the basic aim of creating an urban environment offering a healthy and high quality life for residents by reducing disaster risk in the cities. Public service areas are needed for the development of the individual and society in urban areas. There are legally-defined standards in Turkey for the adequate and accessible level in cities to serve as educational facilities, health facilities, religious facilities, cultural and sports facilities, green areas and play gardens. The first settlement in Gultepe Neighbourhood, located on Altındag Hill, started in the 1930s. Since it has a sloping land structure, the settlement is reserved as a green area in the urban plans. However, its close proximity to the Ulus trade center has caused low-income people from the rural areas to prefer this place for their unplanned and illegal settlement. The area, which had become a complete slum over time, was included in the urban transformation project that began in the 2000s. Through a survey, the people living in Ankara Gultepe Neighborhood where this urban transformation was in progress, were asked about the adequacy and accessibility of public service areas and the results were discussed.

Determining nursing service management standards in Turkey: A Delphi study.

To establish the current management standards needed by nurse managers in Turkey and to share the process of establishing standards. Relevant and utilizable nursing management standards are needed for effective and efficient nursing administration to achieve better outcomes in health care. A three-round e-Delphi method was used in this study. First, the experts were asked an open-ended question. In the second and third rounds, data analysis measurements included item-by-item per cent agreement, standard deviation, average, median and interquartile range. At the end of the third round, 49 standards were obtained under five main standards for nurse managers: management and organisation; leadership; human resources management; quality management; and professionalism. The results of this study, which represent a consensus on nursing management standards drawn from the views of experts across regions and institutions in Turkey, provide a baseline to design, manage and evaluate nursing services. Nursing management standards, which are fundamental for designing, leading and evaluating nursing services, give a framework for nurse managers to provide effective and efficient administrative practices.

Bioindication of Water Quality by Diatom Algae in High Mountain Lakes of the Natural Park of Artabel Lakes, (Gümüşhane, Turkey)

Abstract The first results of bioindicative analysis of water quality in the high-mountainous lakes of the Artabel Lakes Natural Park are presented using diatom species. A total of 95 diatom taxa collected in August 2013 and 2016 were identified and used as bioindicators for ten environmental variables. Bioindication, statistical methods and comparative floristic results show that the waters in all the lakes studied were fresh, low-saline, with circum-neutral pH and organically uncontaminated. The results of bioindication can be used as etalons for future monitoring of lakes in order to protect species found in the natural park, and can also be included in the national system of water quality standards in Turkey.

AAOIFI Standartlarının Türkiye’deki Katılım Bankalarına Olası Etkileri

İslami Finansal Kuruluşlar için Muhasebe ve Denetim Kuruluşu’nun Kavramsal Çerçeve, Faizsiz Finans Muhasebe Rehberi ve 18 adet standart Kamu Gözetimi Kurumu tarafından Türkçe’ye çevrilerek Resmî Gazete’de yayınlanmıştır. 01.01.2020 tarihinden itibaren ihtiyari olarak uygulanabilecek standartların Türkiye’deki Katılım Bankalarına etkilerini ele almak adına ülkemizde uygulanan muhasebe standart metinleri ile karşılaştırılmıştır. AAOIFI standartlarını benimseyen yabancı bir katılım bankası ile ülkemizde faaliyet gösteren bir katılım bankasının finansal tabloları karşılaştırılmıştır. Katılım ve mevduat bankalarının kullanması zorunlu hesap planı üzerinden de karşılaştırma yapılmış, farklar ortaya konmuştur. Ayrıca düzenlenen finansal tablolarda yer alan ana kalemlerin karşılaştırılmasına yer verilmiştir. AAOIFI standartlarının ülkemizde uygulanması ile ek finansal tabloların düzenlenmesi, zekât uygulaması, niteliksel özellikler ve muhasebe varsayımlarında ilave hususlar, krediler kalemi yerine islami bankacılığa özgü kalemlerin eklenmesi söz konusu olacaktır.

Supervision in Counselor Education: Exploration of Current Status and Standards in Turkey

Supervision is one of the main elements of counseling and counselor education, and counselor education programs require counselor trainees to complete practicum and internship under supervision as a practical part of counselor education curriculum in the United States. However, supervision is a fairly new concept in Turkey. This paper explains the foundation of supervision along with its international and national standards. Then, the paper addresses the role of the supervisee and the supervisor as well as providing a brief explanation of supervision models that are commonly being used. The current state of clinical supervision and growing supervision literature in Turkey are being explored by providing a discussion and a review of supervision related studies in Turkey from 2010 to 2019. Further, the lack of national standards for supervision and limitations of supervision are discussed. In the end, recommendations for counselor educators, policymakers, and future researchers are presented.

İslami Muhasebe Standartlarının Türkiye deki Katılım Bankalarında Uygulanabilirliği: Bir Alan Araştırması1 (The Applicability of the Islamic Accounting Standards in the Participation Banks in Turkey: A Field Study)

Purpose – This study aims to reveal the applicability of the Islamic accounting standards for interest-free finance institutions by issued Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in the participation banks in Turkey. Design/methodology/approach – For the purpose of the study, a questionnaire study is applied for the employees in the accounting and financial reporting units of the interest-free banks in Turkey. While in the first part of the questionnaire consisting of two main parts in general demographic characteristics and Islamic accounting awareness levels of the participants, undesirable situations before application and desired conditions after the application for the implementation of Islamic accounting standards in Turkey are included in the second part. SPSS statistic program was used to make difference analysis based on by considering the awareness situation of participants. Findings – According to the questionnaire results, it was found that approximately 58% of the participants did not have knowledge about AAOIFI and Islamic accounting. There is no meaningful difference between awareness situation of participants. Discussion – According to these findings, it is necessary to organize training activities on accounting standards in compliance with AAOIFI and Islamic principles for employees working in accounting and financial reporting units of participation banks. On the other hand, according to their level of awareness of the participants it is the lack of any significant difference between the answers they gave to questions, It show that the application of AAOIFI and/or Islamic accounting standards In Turkey is not depending on the level of knowledge of participants.

A new design approach for Süleyman Demirel University Botanical Garden

Botanical gardens were first established only for scientific reasons, however, later they have been started to be used for educational and recreation reasons. Since the 1980s it has been used to preserve natural resources and increase the biological variety. Botanical gardens are used as a tool all around the world to create environmental awareness, preserve natural resources and increase biological variety via educational activities. However, the botanical gardens which are important all over the world, are behind the world standards in Turkey when compared to other countries. However, 11.707 plant taxa including 3649 endemic varieties found in Turkey. Turkey seems to be richer in flora, compared with the continent of Europe, which is about 15 times larger than Turkey with 12,000 plant taxa. Turkey already deserves a sample equivalent to the botanical gardens in the world. Within the context of this study, Süleyman Demirel University Botanical Garden, which was started to establish in 1997 and not completed entirely, was determined as the study area. In the project, the main circulation system and the lateral roads reaching to the plant collections are not clearly perceived. There is no circulation hierarchy that visitors can follow. In addition, the botanical gardens are defined not only areas where collections are exhibited, but also areas where environmental consciousness and ecological awareness can be raised. So, new plan decisions were taken for Süleyman Demirel University Botanical Garden by using the data obtained from literature researches and field studies related to the Lakes Region, Isparta, and the study area. Within the framework of these plan decisions, a new design approach for Süleyman Demirel University Botanical Garden has been developed that includes plant collections such as healing garden, discovery garden, sensory garden, and local plant materials.

The Effect of Unemployment Benefits on Health, Living Standards and Unemployment in Turkey: Evidence from Structural Equation Modelling and Regression Discontinuity Design

Unemployment can negatively affect individuals, their families and communities in various ways. When individuals are out of work may experience mental and physical health problems, material deprivation and poverty. This study aims to examine the impact of unemployment benefits on health and living standards in Turkey. We employ a structural equation modelling (SEM) to take into account the simultaneous relations among the latent variables of health and Standard of Living (SoL). Additionally, we propose a fuzzy Regression Discontinuity Design (FRDD) within the SEM framework to infer for causality. For the empirical analysis we use the panel Income and Living Conditions Survey (ILCS) over the period 2007-2015. Our findings suggest that those who receive these benefits are more likely to report higher levels of health and improve their living standards compared to the non-recipients. Our results indicate a large heterogeneity on the impact of unemployment benefits, as males, low educated individuals and those belonging in the lower levels of income are affected more in terms of their health status and living standards. The majority of earlier studies have focused on the impact of unemployment benefits on labour outcomes. The originality of this study is that we implement the FRDD within the SEM framework to explore simultaneously the impact of unemployment insurance on heath and living standards. Moreover, this framework can be applied in future research studies to infer causality and explore the impact of policies and reforms.

Development of Nanotechnology in the World and Nanotechnology Standards in Turkey

The aim of this study is to examine the development process of nanotechnology in the world and present to the evaluations of related experts on the nanotechnology productivity and standards in Turkey. In this paper focuses on in-depth interviewing- involves asking informants open-ended questions, and obtain data deemed useful by the researchers. Ten authorities in nanotechnology institutions (Turkish Standards Institute, Nanotem, Economy Ministry, universities) were interviewed and their opinions were given. Turkey needs to overcome some issues on nanotechnology. Some of them: Certifying in abroad due to the inadequate accredited institutions, the lack of health and environment standards of nanotechnology, the lack of legal arrangements, problems with nanotechnology products and commercialization, the lack of a unity providing coordination between sectors in nanotechnology, the lack of an arrangement about using of nano/nanotechnology word. There are international nanotechnology standards but there is not health and environment standards in Turkey.

Ethical Beliefs of Counseling Students in Turkey

T he main purpose of this study was to examine the ethical beliefs of Turkish senior counseling students who are eligible to be counselors, and to compare these beliefs with those of Turkish freshmen counseling students based on Turkish counseling ethical codes. Gibson and Pope’s (1993) ethical beliefs and practice survey was used to collect data from 251 Turkish counseling students. The Cronbach’s alpha value for the instrument was .89 in this study. Data was analyzed and discussed using a chi-square test and Cramer’s V . Statistically significant differences were found on subjects related to dual relationships, multicultural counseling, competency, confidentiality, suicide prevention, fees and advertisements, and test administration. Only 48% of participants considered the Turkish ethical codes as a primary source for ethics information. Suggestions are shared to increase counseling ethical standards in Turkey.

Refugees of the Syrian Civil War: Impact on Reemerging Infections, Health Services, and Biosecurity in Turkey.

After the Arab Spring uprising, Syria descended into a civil war in 2011. By March 2016, the United Nations reported that 13.5 million Syrians required humanitarian assistance, including 6.6 million internally displaced persons and more than 4.8 million refugees outside of Syria. Turkey is currently hosting the largest number of Syrian refugees-more than 2.7 million. A limited number of refugees are living in camps settled around the border, and others are spread throughout Turkey. This explosive and unexpected increase in the Syrian population in Turkey has had several negative impacts on health and social determinants. The overload of healthcare facilities has led to shortages in childhood immunization programs, drugs, and access to clean water and food supplies. According to Ministry of Health data, more than 7.5 million Syrians were examined at outpatient clinics, and 299,240 were hospitalized; most of those hospitalized were injured and wounded victims who require and have been occupying intensive care units. The refugees generally live in crowded and unsanitary conditions, which may lead to the spread of respiratory, skin, gastrointestinal, and genital system infections. Currently, measles, poliomyelitis, leishmaniasis, and multidrug-resistant tuberculosis are the reemerging infections being most frequently recorded. Multidrug-resistant gram-negative bacterial infections seem to be an increasing problem in gunshot or surgical wounds. Hepatitis A, malaria, and varicella have been seen with a high incidence among the refugees. There are many problems waiting to be resolved for health and living standards in Turkey.

A comprehensive evaluation of GNSS- and CORS-based positioning and terrestrial surveying for cadastral surveys

Many Global Positioning System/Global Navigation Satellite System (GPS/GNSS) methods are applied to the cadastral survey after the rapid development of satellite-based positioning. These methods are reported to give efficiency, speed and economy compared to the conventional ones. In this study, it is aimed to comprehensively evaluate the most commonly used GPS/GNSS methods for cadastral survey. Furthermore, a median based comparison strategy was developed for the distribution of the results. The research results showed the difference of a few centimeters between the coordinates obtained from the terrestrial and the GPS/GNSS techniques. Furthermore, the developed robust criteria verified the compatibility of the results. It is clear that the GPS/GNSS based methods achieve high accurate output in real time and are well-matched with surveying standards in Turkey. In addition, the robust criteria appear to be a fast, effective and objective method to compare the results, especially for the height component.

A Look at the Accountancy in Turkish Agriculture in Terms of International Accountancy Standards

Agriculture is a field that exists since the existence of human beings and It has been really difficult to account the agricultural activities. Turkey, as a country that has a broad access to the agricultural fields in the list of the developing countries, has been improving its studies related to this field according to the World standards. As a result of increasing international trade accounting agricultural activities has gained importance. And to overcome these difficulties it has become an obligation to take mutual decisions. And for that reason International Accountancy Standards Institute published “The International Accountancy Standard” (IAS-41 Agriculture) and since 01 January 2003 it has endured. Turkish Institute of Accountancy Standards, published 41 numbered accountancy Standard that is related to agriculture in 24.12.2006 date and 26090 numbered gazette in order to apply to the accountancy periods that had started after the date 31.12.2005.The fact that living beings and agricultural products have bio - cycle makes accounting and valuation quite important. Accountancy Standards in Turkey (TMS-41) “Agricultural Activities Standards”, cares for the facilities of living beings and define the principles of accounting and measurement. AST 41 within “The Standard of Agricultural Activities”; sheds light on which is accepted as agricultural activity and which is not, what is the basis of accounting and reporting in agriculture, the issues as the valuation of the living beings with the realistic values. Nevertheless, it can be seen that there are differences in applications when studies about agricultural accountancy in agricultural business in Turkey. Generally these differences are about , which counting are living being’s rotating or stable going to be watched and whether their evaluation is going to be done according to the costs or quotation.