The accounting profession, in which the enterprises have a mutual interaction, has entered into a digital accounting process as a result of the developments. The digital accounting process made it necessary for the professionals to adapt to electronic applications without any resistance. However, considering the number of taxpayers and the number of users registered in the electronic invoice application; It is understood that the members of the profession resisted the electronic applications implemented in 2010 by the Electronic invoice application. It is considered that vocational trainings on Information Technologies, which are taken during the internship period, are important in terms of breaking the resistance and increasing thelevel of competence in practice.Information Technologies also presentthreats to the professionals. Information technologies to users; It offers competition and equal opportunity, control mechanism, long term cost advantage and flexible working opportunities. In addition to the opportunities offered by information technologies, they also carry important risk factors such as technical errors, planned actions and human-based risks. For this reason, it is considered that more attention should be paid to the risks and opportunities of information technologies compared to the other courses offered before licensing in order to increase the awareness level on the opportunities and risks of information technologies. IEPS 2 (Information Technology for Professional Accountants); IFAC member professional organizations are an accounting professional education program prior to licensing. Within the scope of IT component; current and future IT environment, IT strategy planning, IT experts, IT impact on business models, processes and solutions of the business, IT security management, IT organization, performance monitoring on IT resources, financial control and risks and opportunitiesrelatedto IT comprising. In this study, the risks and opportunities related to IT in the content of IEPS 2 (Information Technology for Professional Accountants) are examined. Considering the e-trainee training given by TESMER, it can be seen that the courses that can create awareness about, Risks
Islamic finance has become an important component of the international financial system. Although the very recent experience of Islamic finance was 40 years ago it is growing by 30% since 2000. Despite the growing interest in Islamic finance and Islamic capital markets, there are a few empirical studies that examine the performance of Islamic equity investing in the literature. As can be seen from the literature, the relations between Islamic and conventional indices vary according to the period and country of study. In some studies, it is suggested that Islamic indices have lower risk and volatility, but also lower return than the conventional indices in the periods of decline. In other studies, exact opposite results were obtained. However, when an overall assessment is made, it is widely regarded that Islamic indices are more stable under bear market conditions and more suitable for portfolio diversification. The purpose of this study is to compare the return performances of Islamic and conventional indices. The paper studies the impact of Sharia s creening on the performance of an index. The paper aims to answer the following question: Do Islamic indexes achieve lower returnlevelswhencomparedt otheir counterparts?Accordingtothefindings of this study and in accordance with most of the literature, there is no significant difference between the returns of Islamic and conventional indices. Also when the mean returns are compared between Islamic indices and their counterparts, it's been observed that all of the Islamic indices show higher performance than their counterparts.
Entegre düşünce üzerine kurulan entegre raporlama; kuruluşun, belirli bir zaman diliminde yarattığı, koruduğu veya küçültme aşamasında olduğu değer sürecinin unsurları hakkında gerekli bildirimleri yayınlayarak oluşturduğu bir sistemdir. Bu çalışmanın amacı; entegre raporlamaya yönelik geliştirilmiş olan yaklaşım üzerine bilgi vermek, Uluslararası Entegre Raporlama Çerçevesi’ndeki değişimleri aktarmak, Türkiye’de ve dünyada entegre raporlamanın mevcut durumu hakkında bilgi vermek ve Garanti BBVA ve Çimsa Çimento’nun entegre faaliyet raporlarını incelemektir. Bu bağlamda, Entegre Raporlama Türkiye Ağı kurucu üyelerinden olan Garanti BBVA ve Çimsa Çimento tarafından 2020 yılında yayınlanan entegre faaliyet raporları, Uluslararası Entegre Raporlama Çerçevesi temel alınarak değerlendirilmiştir. Araştırma sonucunda Çimsa ve Garanti Bankası’nın yayınlamış oldukları raporların, Entegre Raporlama Çerçevesi’ne uygun olduğu belirlenmiştir. Her iki kurumun da; misyonlarını belirledikleri ve sermaye öğeleri aracılığıyla yarattıkları değer hakkında bilgi verdikleri bir iş modeli olmasına rağmen hem sunum esaslarında hem stratejik öncelikler kapsamında hem de değer yaratımı konusunda ekonomik, sosyal ve çevre boyutlarında sektör kaynaklı farklılıkları olduğu gözlemlenmiştir
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