Corporate Social Responsibility (CSR) has been an important global issue all over the world. Proponents of CSR claim that it has lots of benefits for the company such as good reputation; on the other hand opponents claim that CSR can not protect a firm from financial harm in times of crisis. The objective of this paper is to conceptually examine the CSR, benefits of implementing CSR, and CSR activities in the time of financial crisis. In addition, a research was conducted to explore the impact of CSR on company reputation in Turkey by comparing the relationship between our CSR and reputation measures before and after the financial crisis. The evidence gathered shows that there is a positive and significant relationship between these two variables in both before financial crisis era and financial crisis era. However, the correlation between these two variables has not increased significantly between the two periods investigated.
Purpose The relationship between the child and his/her physical environment is an area of interaction that includes social, psychological and cultural factors along with the spatial experience, perception and behavior of the child. This study is based on the effects of spatial perception and behavior of the child within the physical environment of primary schools. In this direction, the purpose of this paper is to investigate how spatial and physical characteristics of primary school typologies affect the spatial perception and behavior of the child. Also, the parameters affecting spatial perception and behavior are examined. Design/methodology/approach The question to be investigated is how the spatial and physical characteristics of the school’s physical environment affect the child’s spatial perception and behavior in primary schools with different typologies. Within this scope, Istanbul’s Kagithane region is selected as a case study. Schools are chosen for their similar spatial and dimensional features and similar socio-economic environment. The methodology of the study consists of a literature review, an observational study carried out to discover the interaction between the child and his/her school building and the analysis of the student’s cognitive maps. These maps were evaluated according to topological, projective, metric and imaginative parameters. Findings The results show spatial organization and physical characteristics of primary school buildings with a structure that allows for change and transformation, and contributes to the physical and cognitive development of children. Originality/value This study will provide an opportunity to develop the design of future primary school buildings that can support the spatial perception and spatial experiences of the children.
Öz Yürütülen denetime ilişkin daha fazla şeffaflık sağlamak ve denetçi raporlarının bilgi kullanıcıları ile olan iletişim düzeyini artırmak amacıyla 2017 yılı itibariyle denetim raporlarına yeni bir bölüm olarak kilit denetim konuları eklenmiştir. Kilit denetim konuları, üst yönetimden sorumlu olanlara bildirilen konular arasından denetçinin mesleki muhakemesine göre en çok önem arz eden konulardır. Finansal tabloların hazırlanması ve bağımsız denetim sürecinde yaşanan sorunların ortaya çıkarılması amacıyla bu çalışmada hisse senetleri Borsa İstanbul'da işlem gören şirketlerin 2017 ve 2018 yıllarına ilişkin bağımsız denetim raporları ve bu raporlarda yer alan kilit denetim konuları incelenmiştir. Elde edilen sonuçlara göre bağımsız denetim sürecinde en çok önem arz eden alanların başında finansal araçlar, hasılat, maddi duran varlıklar, stoklar ve varlıklarda değer düşüklüğü olduğu tespit edilmiştir. Ayrıca, bağımsız denetim raporlarında yer verilen kilit denetim konularının sayısı açısından dört büyük denetim firması ve diğer denetim firmaları arasında da anlamlı bir fark olmadığı tespit edilmiştir.
Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk. Investors, credit institutions and other users of financial statements are expected to increase the accuracy of their economic decisions by making use of these tables that are believed to be reliable. In order to achieve this aim, auditing activities must be carried out in a manner of high quality. One of the most important indicators of quality in auditing is the independence of the auditor. It is claimed that mandatory audit firm rotation is one of the indicators of independence in auditing. Past studies have reached varying conclusions regarding the impact of rotation on audit quality. In this study, it is aimed to measure the perception of the users of financial statements in Turkey about audit rotation on audit quality.
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