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AbstractPurpose -This study aims to highlight the differences between the public and foundation universities determining the level of job satisfaction of academic personnel working at vocational schools within the body of public and foundation universities in Turkey. Design/methodology/approach -In the present study, the questionnaire developed by Ardic and Bas and used in a similar study is taken as the basis for this study. Some amendments have been made to the instrument. The reliability of the questionnaire was evaluated using the Cronbach alpha coefficient and some statistical methods such as independent samples t test and chi-square test depending on the data. Differences of opinion based on demographic characteristics are presented giving the frequencies and percentages of demographic characteristics of the data. Findings -Three questions were focused on in the present study: the first is to present the most important factor affecting the job satisfaction or dissatisfaction of the academic personnel working at the public and foundation universities; the second is to determine whether there is a difference between public and foundation universities and the third is to set forth the reasons of these differences, if any.
Bu çalışmanın temel amacı, Türkiye'de, şirketlerin kurumsal sürdürülebilirlik raporlarını ne oranda güvence denetimine tabi tuttuklarını ortaya koyarak bu konudaki farkındalık hakkında bir görüş ortaya koyabilmektir. Bu amaçlar doğrultusunda, Küresel Raporlama Girişimi (Global Reporting Initiative-GRI) indeksinde yer alan, Türkiye'de faaliyet gösteren firmalardan 2015-2019 yılları arasında kurumsal sürdürülebilirlik raporu yayımlayan 101 firmaya ait 203 adet rapor, güvence raporuna sahip olup olmamaları bakımından incelenmiştir. Yapılan frekans analizi sonucunda çok az sayıda sürdürülebilirlik raporunun güvence denetimine tabi tutulduğu; bağımsız denetçilerin, şirketlerin kurumsal sürdürülebilirlik raporlarında beyan ettikleri bilgilerin doğruluğunu denetlerken büyük oranda ISAE 3000-International Standard on Assurance Engagements standardını (GDS 3000-Tarihi Finansal Bilgilerin Bağımsız Denetimi ve Sınırlı Bağımsız Denetimi Dışındaki Güvence Denetimleri Standardı) dayanak olarak kabul ettiği tespit edilmiştir.
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