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Conflict is commonly encountered in environments characterized by intense interpersonal relationships and differing opinions. It manifests not only between individuals but also among groups, institutions, sectors, and societies. Conflict can foster innovative ideas and thoughts that benefit both employees and organizations when managed effectively by providing the appropriate environment and conditions. This study aims to identify and assess the impact and significance of the criteria that cause conflict in health facilities and develop strategies and recommendations to address the most critical conflict-inducing factors. With the support of existing literature, the criteria causing conflict in health facilities were identified, and their impact and significance were evaluated using the DEMATEL method, a multi-criteria decision-making approach. According to the results, the most critical risk factors causing conflict in health facilities are "Skills, Abilities, and Differences" with a weight of 13.42%, "Teamwork" with a weight of 13.20%, and "Communication" with a weight of 12.89%. Based on these findings, strategic recommendations have been made by the priority ranking of the identified conflict-causing criteria. [ABSTRACT FROM AUTHOR]

Ergonomics, which is the process of adapting the physical environment to the human, aims to prevent the wear and tear of employees due to excessive stresses and to maximize employee performance. For this purpose, it can be stated that ergonomics applications will provide positive benefits for both employee and employer and considering today's economic and social conditions, the importance of ergonomics in enterprises is increasing. In this study, a research has been carried out on the evaluation of the studies on ergonomics in manufacturing enterprises. In this context, studies on risk assessment methods in the field of ergonomics in manufacturing enterprises in the national literature were analyzed bibliometrically. During the determination of the studies, inquiries were made using the relevant keywords. As a result of the investigations, the research universe was evaluated according to the status of the research. In the analysis phase, answers were asked to what are the ergonomic factors in the studies, what methods are used in the evaluation of ergonomic risks, the frequency of use of methods, what are the applied sectors, and the distribution of the studies according to the years. As a result of the analyzes, suggestions were made for the researchers who focused on ergonomics. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Social Security / SGD-Sosyal Güvenlik Dergisi is the property of Journal of Social Security / SGD-Sosyal Güvenlik Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Transformational leadership is among the concepts that are important for the developing technology and changing organizations in recent years. It is important for transformational leaders to inspire their followers, to be open to change and development, in terms of self-education of employees and benefiting the organization. The purpose of this research is to examine the relationship between transformative leadership and employee voice, and the mediating role of self-education at work and the moderator role of work alienation in this relationship. In this context, data were obtained from 402 employees working in the call center operating in the province of Erzincan, by survey method. As a result of the analysis, a significant and positive relationship was determined between transformative leadership and employee voice. In addition, it has been determined that self-education has a partial mediator role and work alienation has a regulatory role in the relationship between transformative leadership and employee voice. [ABSTRACT FROM AUTHOR]

Copyright of Hacettepe University Journal of Economics & Administrative Sciences / Hacettepe Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Hacettepe University, Faculty of Economic & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Erdem is the property of Ataturk Kultur Merkezi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Antalya Bilim University Law Review is the property of Antalya International University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Bu makalede, Vergi Usul Kanunu ve 21447(M) sayılı ve 26 Aralık 1992 tarihli Resmî Gazete’de yayımlanarak yürürlüğe giren 1 sıra no.lu Muhasebe Sistemi Uygulama Genel Tebliği ile Uluslararası Muhasebe Standardı 19 uyarınca hesaplanan çalışanlara sağlanan faydaların karşılaştırılması amaçlanmıştır. İki yöntem arasında büyük farklılıklar mevcuttur. Bu çalışmada söz konusu farklılıklar Türkiye Sermaye Piyasaları Birliği tarafından yayınlanan aracı kurumların konsolide mali tablolarında her iki yöntemin sonuçları üzerinde bağımsız örneklem Mann-Whitney U testi uygulanarak incelenmiştir. İnceleme dönemi 2002’den 2019’in son çeyreği arasındaki her çeyrek dönemi kapsamaktadır. Analiz sonuçlarına göre farklı yöntemlerin uygulanması finansal tablolarda istatistiksel olarak anlamlı düzeyde fark yaratmaktadır. Bu sebepten dolayı finansal raporlama yöntemi seçiminde yöneticiler, muhasebeciler ve yatırımcılar tarafından söz konusu durum dikkate alınmalıdır.

Copyright of Çalışma ve Toplum is the property of Calisma ve Toplum and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Social Policy Studies / Sosyal Politika Çalismalari Dergisi is the property of Journal of Social Policy Studies / Sosyal Politika Calismalari Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Social Security / SGD-Sosyal Güvenlik Dergisi is the property of Journal of Social Security / SGD-Sosyal Güvenlik Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Iş, Güç: The Journal of Industrial Relations & Human Resources is the property of Is, Guc: The Journal of Industrial Relations & Human Resources and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

TAS-19 Employee Benefits Standard which was published in the Official Gazette and entered into force in 2006 explains the benefits offered by employers and covers their accounting procedures. In this study which has been prepared taking account of the deficiencies in the relevant literature, Employee Benefits Standard is analyzed in a theoretical way, a comprehensive case study concerning the termination benefits is presented and accounting records on the subject are provided. [ABSTRACT FROM AUTHOR]

Copyright of Çalışma ve Toplum is the property of Calisma ve Toplum and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Çalışma ve Toplum is the property of Calisma ve Toplum and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Çalışma ve Toplum is the property of Calisma ve Toplum and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Çalışma ve Toplum is the property of Calisma ve Toplum and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of International Journal of Economic & Social Research is the property of Abant Izzet Baysal University, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

After the enforcement of the Turkish Commercial Code with Law numbered 6102, with the regulations introduced by Council of Ministers and State Supervision Board, the companies that will apply TFRS were determined. Lots of companies that were covered by the Law were obliged to face with the provisions of TFRS and its calculation methodologies for the first time. In this study, some analysis were made on 50 companies that will apply TFRS for the first time, using the sample of severance payment provision applications under Turkish Accounting Standard No: 19 Employee Benefits. As the result of those analysis it was determined that the level of knowledge and adequacy of most of the companies are not reaching to desired levels and it was also noted that tax rules are taking into considerations during the posting of accounting transactions. It was determined that most of the companies which do not fully finalize their preparations were covering their deficiencies using the supports of external consultants and independent auditors. [ABSTRACT FROM AUTHOR]

Recently, International Accounting Standards have been involved in the most up to date topics of the accounting environment. In our country, Turkish Accounting Standards (TAS) were also formed in accordance with the International Accounting Standards. However, in Turkey, certain legal regulations complicated the implementation of some standard matters. TAS 19, about the employee benefits comprising the most important part of firm costs and causing big cash flows were regulated. Also, it is obvious that this standard should be examined with Turkish Labor Law. Yet, there seem differences in the implementation of standards according to both uniform system of accounts and the labor laws. In this study, TAS will be examined on the basis of uniform system of accounts and labor laws. [ABSTRACT FROM AUTHOR]

Copyright of Calisma Dünyasi Dergisi is the property of Ministry of Labour & Social Security of the Republic of Turkey and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this study, it is aimed to present either financial or non financial reflections of regulations brought in the frame of human resources activities of TMS 19 Employee Benefits Standards on financial statements of corporations whose shares traded in Istanbul Stock Exchange (ISE). As a result of the research which adopts content analysis method, it is found out that all of the corporations which took part in the research have reported various information about the employee benefits regulated by TMS 19 Standards. [ABSTRACT FROM AUTHOR]

Banks present some kinds of advantages to customers like premium, bonus points, gifts etc. in order to offer better credit card services. From accounting view, these bonus points used in practice have important consequences for both banks and commercial enterprises. Hence, in Turkey, there is uncertainity on entering sth in the accounts for bonus points related to credit cards. Due to social concepts of accounting, it is required that not only benefits of specific people or groups but benefits of whole society must be considered for applications in accounting, and arrangement and representing the financial tables. Information generating procedure requires realistic, unbiased, and sincere approach, therefore, taking into account of credit card bonuses in accounting process will provide more reliable results from financial tables In this study, accounting approaches for both banks and commercial enterprises related to bonus points earned from credit cards are investigated. Examples from real expenditures using credit cards are analyzed in order to guide commercial enterprises. [ABSTRACT FROM AUTHOR]

Copyright of Çalışma ve Toplum is the property of Calisma ve Toplum and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Çalışma ve Toplum is the property of Calisma ve Toplum and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In Turkey, the companies quoted to İstanbul Stock Exchange (IMKB) have to prepare two different financial statments; the first which is offered to shareholders for disclosure purposes is prepared according to Direction Serial XI No.25 of "Capital Market Board of Turkey" whereas the second which is offered to Ministry of Finance for tax purposes, has its basis on current laws and regulations. The purpose of this study is to find out the sources of the differences (if exists any) between the financial statements specially income statements presented to shareholders and to Ministery of Finance for the period between 2005-2007. The study is composed of two parts; in the first part, all the manufacturing companies both those that make consolidation and those that do not, are examined whereas in the second part only the companies that do not have consolidation requirement are studied. It is found in both parts that significant differences exist between the financial statement presented to shareholders and those presented to Ministry of Finance for all three years. The sources of the differences are found to be the variations in accounting applications and policies of 5 items which are depreciation of intangible assets, allowance for bad debts, accounting of employee benefits, accounting of borrowing costs of capital investments and discounting of financial assets and debts. [ABSTRACT FROM AUTHOR]