Results 61 to 70 of about 109,346 (263)

Quo vadis accounting and auditing in Turkey [PDF]

open access: yes, 2017
The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages.
Pérez Poch, Antoni   +1 more
core   +1 more source

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci   +4 more
wiley   +1 more source

The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms

open access: yes, 2013
Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. Value relevance can be measured through the statistical relations between information presented by financial statements ...
S. Kargin
semanticscholar   +1 more source

National Accounting Standards in Turkey

open access: yesAccounting and Finance, 2019
This study describes the accounting standards being implemented in Turkey. Uniform Accounting System and Uniform Chart of Accounts, Turkish Financial Reporting Standards (TFRS), and Financial Reporting Standards for Large- and Medium-Sized Enterprises ...
B. Sabuncu
semanticscholar   +1 more source

Machine Learning‐Augmented Loop‐Mediated Isothermal Amplification‐Enabled Point‐of‐Care for Mpox‐Specific Detection

open access: yesAdvanced Intelligent Systems, EarlyView.
A low‐cost, portable point‐of‐care platform for rapid Mpox detection using loop‐mediated isothermal amplification is reported. The device integrates fluorescence readout and mobile monitoring. A machine‐learning model analyzes temperature data and correlates thermal changes with DNA concentration, enabling sensitive and reliable molecular diagnosis in ...
Nazente Atceken   +4 more
wiley   +1 more source

Report on evaluation of the revision of council regulation (EEC) NO 2092/91, import regime in two exporting non-EU countries (TR, CH) and on an international level [PDF]

open access: yes, 2011
This report provides an evaluation of the new EU import regulation for organic products (Council Regulation (EC) 834/2007, Commission Regulation (EC) No 1235/2008).
Abay, Canan   +5 more
core  

Tax procedure law and within the context of accounting standards of Turkey: depreciation applications of tangible fixed assets

open access: yesPressacademia, 2018
PurposeBusinesses’ investments in property, plant and equipment as well as the accuracy and the impacts of the depreciation procedure, applied to these assets and serve to the determination of end-of-period book values, are essential with respect to ...
Mustafa Çanakçıoğlu
semanticscholar   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Dibenzazepine Bridged Network Polymeric Phthalocyanines as Degradable Heterogeneous Photocatalysts

open access: yesAngewandte Chemie International Edition, EarlyView.
Dibenzazepine photodynamic bridge has been introduced to zinc and cobalt networks phthalocyanines (NP‐Pcs) to obtain degradable heterogeneous photocatalysts. For the first time, light irradiation plays a key role in “design, use and degradation” of NP‐Pcs.
Erem Ahmetali   +4 more
wiley   +1 more source

Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications [PDF]

open access: yes
This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century.
Yayla, Hilmi Erdogan
core   +1 more source

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