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The aim of this study is to evaluate whether the effectiveness of the internal control system (ICS) has a positive effect on the store performance perception (SPP) through the COSO internal control components. In the study, D&R Store Inc was chosen as the company that was handled. The study also aimed to investigate whether the perception of the effect of the internal control system on the performance of D&R stores differs according to demographic characteristics. As far as it is known, there is no direct empirical study that addresses the effects of ICS on SPP in media sector. Methodologically, the survey method was used to collect the research data. 302 personnel responded to the questionnaire prepared according to a 5- point Likert scale. The SPSS-22.0 version was used to analyze the data, including the necessary complementary statistics such as frequency, percentage, mean, standard deviation etc. Besides Cronbach's Alpha test was used for the reliability analysis, and Skewness and Kurtosis tests were used to measure whether the data were normally distributed. In order to measure whether the effectiveness of the internal control system has a positive effect on the perception of store performance over the COSO internal control components, the first main hypothesis was created. In this context, Correlation test and regression test were applied. The second main hypothesis of the study is to measure whether the perception of the effect of the internal control system on store performance differs according to demographic characteristics, and for this purpose, the T-test, analysis of variance (One-Way ANOVA), and Post-Hoc (Scheffe) test were applied. It was concluded that COSO internal control components, namely control environment, risk assessment, control activities, information and communication, and monitoring, have a positive and significant effect on store’s performance perception. Furthermore, as for the second main hypothesis, the study revealed that there are statistically significant differences between the groups in the perception of the effect of the internal control system on store performance according to gender, job position, and years of professional experience, but no statistically significant difference was found according to age and educational status.

As a result of the inability of people to meet their demands in the face of increasing demands, people tend to have private health insurance in addition to the general health insurance offered as a public service. Due to the increasing trend of taking out private sustainable health insurance, the number of private sustainable health insurance plans in the health insurance market has increased significantly. Therefore, people may be confronted by a wide range of private health insurance plan options. However, there is limited information about how people analyze private health insurance policies to protect their health in terms of benefit payouts as a result of illness or accident. Thus, the objective of this study is to provide a model to aid people in evaluating various plans and selecting the most appropriate one to provide the best healthcare environment. In this study, a hybrid fuzzy Multiple Criteria Decision Making (MCDM) method is suggested for the selection of health insurance plans. Because of the variety of insurance firms and the uncertainties associated with the various coverages they provide, q-level fuzzy set-based decision-making techniques have been chosen. In this study, the problem of choosing private health insurance was handled by considering a case study of evaluations of five alternative insurance companies made by expert decision makers in line with the determined criteria. After assessments by expert decision makers, policy choices were compared using the Q-Rung Orthopair Fuzzy (Q-ROF) sets Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and Q-ROF VIšeKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) methods. This is one of the first attempts to solve private health policy selection under imprecise information by applying Q-ROF TOPSIS and Q-ROF VIKOR methods. At the end of the case study, the experimental results are evaluated by sensitivity analysis to determine the robustness and reliability of the obtained results.

It is important that company employees, including media workers, who act with a sense of responsibility towards society, carry out their activities within ethical values. Especially in the global digital age where intense competition is experienced, it is observed that companies with ethical values and having employees who are aware of fraud, are able to protect their assets more easily, reach their targets, increase their effectiveness/productivity and maintain their sustainability. The main aim of the study is to examine whether there is a significant difference between the demographic characteristics of Turkuvaz Media employees and their perception of fraud and their view on ethics. As far as it is known, there is no direct and comprehensive study that addresses on this spesific points for media businesses. In the study, Turkuvaz media was chosen as the company that was handled. Factors such as being one of the top largest, most widespread, well-established and most influential companies operating in the print-visual media sector in Turkey, with corporate governance, were effective in the selection of this company. Methodologically, questionnaire method was used to collect data. Survey questions were prepared and evaluated according to the basic components of the COSO Internal Control Model and 5- point Likert scaling. The survey was conducted on 202 employees covering all business functions and different position layers. The SPSS-22 version was used to analyze the data, including the necessary tests and frequency, Mann Whitney U and Kruskal Wallis analyses. The study concluded that there were no significant differences between the demographic characteristics of the participants, including age, 101 education level, years of experience, position, and their perception of fraud and their view of ethics. It was also revealed that there were significant differences between female employees' fraud perception/view of ethics and men's in the light of gender criteria. It was found that females were higher than male participants in terms of statistical significance and scoring. In other words, although male employees are also high, it was indicated that female participants are more sensitive to fraud and ethical values. This result is also compatible with some studies in the literature. Due to the study is limited to the perceptions of 202 employees, it was recommended to conduct study with a larger number of different media employees to reach more general data.

Bu çalışmanın temel amacı, muhasebe meslek mensuplarının (Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir, Yeminli Mali Müşavir) muhasebe kültürü ve finansal tablo hilelerine yönelik algılarının incelenmesidir. Çalışmada, muhasebe meslek mensuplarının muhasebe kültürü ile hileli finansal raporlamaya yönelik algılarının arasında anlamlı bir ilişki bulunup bulunmadığı ve ayrıca bu algıların demografik özelliklere (cinsiyete, yaşa, hizmet yılına, öğrenim durumuna, unvana ve çalışılan müşteri sayısı) göre farklılaşıp farklılaşmadığı araştırılmıştır. Bu doğrultuda 2 ana hipotez, 33 alt hipotez oluşturulmuştur. Metodoloji, veri ve çalışma yöntemi açısından; çalışma evreni olarak 2022 yılında İstanbul ilinde faaliyet gösteren muhasebe meslek mensupları seçilmiş ve gönüllü 214 Serbest Muhasebeci, Serbest Muhasebeci Mali Müşavir ve Yeminli Mali Müşavirlerden oluşan bir örneklem kullanılmıştır. Uygulama betimsel tarama modeline ve 5’li likert ölçeğine dayalı nicel anket yöntemi kullanılarak gerçekleştirilmiştir. Araştırmada Chanchani ve Willet (2004) tarafından geliştirilmiş Muhasebe Kültürü Ölçeği ve Khaligova (2019) ve Kutlu (2020) tarafından geliştirilmiş Hileli Finansal Raporlama anketi kullanılmıştır. Muhasebe Kültürü Ölçeği’nde 16 ifade ve 4 alt boyut (Tutuculuğa Karşı İyimserlik, Tekdüzeliğe Karşı Esneklik, Gizliliğe Karşı Şeffaflık ve Profesyonelliğe Karşı Statükoculuk) bulunmakta, hileli finansal raporlama ölçeğinde ise 16 ifade bulunmaktadır. Çalışmada kullanılan veriler çevrimiçi (online) anket yöntemi kullanılarak toplanmış ve SPSS sürüm 22 ile analiz edilmiştir. SPSS analizinde genel testlere ilaveten gerekli diğer test ve analizler de (Kruskal Wallis H Testi, Mann Whitney U Testi, Bağımsız Gruplar T Testi, Cronbach Alpha Güvenilirlik Testi, Pearson Korelasyon Analizi) gerçekleştirilmiştir. Neticede çalışma, muhasebe meslek mensuplarının muhasebe kültürüne yönelik algıları ile hileli finansal raporlama algıları arasında anlamlı bir ilişki olduğunu ortaya koymuştur. Çalışma ayrıca söz konusu algıların demografik özelliklere göre farklılaştığını da göstermiştir. Bu doğrultuda “Muhasebe Kültürünün Tekdüzeliğe Karşı Esneklik” ve “Profesyonelliğe Karşı Statükoculuk” algıları meslek mensuplarının cinsiyetine göre değişmektedir. Buna karşın, diğer demografik özelliklerin (Yaş, hizmet yılı, öğrenim durumu, unvan, çalışılan müşteri sayısı), muhasebe meslek mensuplarının muhasebe kültürü algısında etkili değişken olmadığı anlaşılmıştır. Öte yandan, muhasebe meslek mensuplarının hileli finansal raporlamaya yönelik algılarının ise demografik özelliklerden cinsiyet, yaş, hizmet yılı ve unvana göre farklılaştığı, buna karşın çalışılan müşteri sayısı ve öğrenim durumuna göre farklılaşmadığı ve bir başka deyişle hileli finansal raporlama algısında herhangi bir etki yaratmadığı görülmüştür. Araştırmanın; 2022 yılında yapılması, ölçeklerde kapsanan ifade, soru, verilen cevap ve toplanan bilgilerle sınırlı olması, sadece İstanbul ilini ve 2022 yılında İstanbul’da faaliyet gösteren ve anketleri yanıtlayan 214 meslek mensubuyla ve kullanılan istatistik teknikleriyle sınırlı olması, çalışmanın temel kısıtlarını oluşturmaktadır. The main purpose of this study is to examine the perceptions of accounting professionals (Certified Accountant, Certified Public Accountant, Sworn-in Certified Public Accountant) on accounting culture and financial statement fraud. In the study, it was investigated whether there is a significant relationship between accounting professionals’ perceptions of accounting culture and fraudulent financial reporting, and whether these perceptions differ according to demographic characteristics (gender, age, years of service, education level, title and number of customers worked). In this context, 2 main hypotheses and 33 sub-hypotheses were formed. In terms of methodology, data and working method; As the universe of the study, accounting professionals operating in the province of Istanbul in 2022 were selected and a sample consisting of 214 voluntary Independent Accountants, Certified Public Accountants and Certified Public Accountants was used. The application was carried out using the quantitative survey method compatible with 5-point Likert scale based on the descriptive survey model. The Accounting Culture Scale developed by Chanchani and Willet (2004) and the Fraudulent Financial Reporting questionnaire developed by Khaligova (2019) and Kutlu (2020) were used in the research. There are 16 statements and 4 sub-dimensions (Conservatism versus Optimism, Uniformity versus Flexibility, Confidentiality versus Transparency, and Professionalism versus Status Quo) in the Accounting Culture Scale, and 16 statements in the fraudulent financial reporting scale. The data used in the study were collected using the online survey method and analyzed with SPSS version 22. In addition to the general tests, other necessary tests and analyzes (Kruskal Wallis H Test, Mann Whitney U Test, Independent Groups T Test, Cronbach Alpha Reliability Test, Pearson Correlation Analysis) were performed in SPSS analysis. In conclusion, the study revealed that there is a significant relationship between the perceptions of accounting professionals on accounting culture and fraudulent financial reporting. The study also showed that these perceptions differ according to demographic characteristics. In this respect, the perceptions of “The Flexibility of Accounting Culture Against Uniformity” and “Status-Quality Against Professionalism” vary according to the gender of the members of the profession. On the other hand, it has been understood that other demographic characteristics (age, years of service, education level, title, number of clients) are not effective variables on the accounting culture perception of professional accountants. On the other hand, it was observed that the perceptions of professional accountants on fraudulent financial reporting differ according to demographic characteristics such as gender, age, years of service and title, however, it does not differ according to the number of customers and education level, in other words, it does not have any effect on the perception of fraudulent financial reporting. The main limitations of the study are the fact that the research was conducted in 2022, it was limited to the expressions, questions, answers given and the information collected in the scales, it was limited only to the province of Istanbul and 214 professionals who were active in Istanbul in 2022 and answered the questionnaires, and the statistical techniques used.

Bu çalışmanın amacı, iç kontrol sistemi etkinliğinin ölçülmesini sağlamak ve örgüt kültürü ile arasında ilişki olup olmadığını Turkuvaz Görsel/İşitsel Medya üzerinden açıklamaya çalışmaktır. Çalışmada, iç kontrol sistemi etkinliği ile örgüt kültürüne yönelik algıların demografik özelliklere göre farklılık arzedip arzetmediğinin incelenmesi de amaçlanmıştır. Bu doğrultuda 3 adet ana hipotez, 16 adet de alt hipotez oluşturulmuştur. Nicel araştırma yöntemi kullanılan araştırmada vaka çalışması olarak Turkuvaz Medya’nın görsel/işitsel alanda yayın yapan mecraları incelenmiştir. Veriler anket tekniğiyle toplanmış, her iki kavram için oluşturulan anketler medya çalışanlarına e-posta yoluyla gönderilmiştir. Anket çalışması pozisyon farkı gözetmeksizin yönetici, ara kademe ve çalışanlara uygulanmış ve toplamda 309 geri dönüş sağlanmıştır. 5’li likert ölçeklemesine uygun anket verilerinin analizinde, tanımlayıcı istatistikler frekans, yüzde, ortalama, standart sapma değerleri hesaplanmıştır. Ölçeklerin güvenilirlik analizleri için Co.Alpha testi, uygunluk düzeyleri için Kolmogrov Smirnov testi, katılımcıların demografik özelliklerine göre incelenmesinde bağımsız t-testi ve Varyans analizi kullanılmıştır. Verilerin analizi için SPSS 25.0 paket programı kullanılarak, boyutlar arasındaki ilişkilerin incelenmesinde korelasyon, çoklu düzeylerdeki ilişkilerin incelenmesinde regresyon analizi uygulanmıştır. Çalışma neticesinde; bütünleşik iç kontrol sisteminin bileşenlerinden kontrol ortamı boyutunun, örgüt kültürü ve iç kontrol sistemiyle pozitif yönlü ve güçlü düzeyde anlamlı ilişki gösterdiği, tüm kültür tiplerinin en fazla kontrol ortamından etkilendiği gözlemlenmiştir. Ayrıca Turkuvaz Görsel/İşitsel Medya’nın en gelişmiş kurumsal COSO bütünleşik iç kontrol modeli çerçevesinde etkin bir iç kontrol sistemine sahip olduğu ve kontrol faaliyetlerinin etkin şekilde kullanıldığı anlaşılmıştır. Kurumda egemen kültürün Hiyerarşi olduğu, iç kontrol sisteminin en yüksek düzeyde ilişkiyi Hiyerarşi kültürü ile gösterdiği ve kurumun yüksek düzeyde bir örgüt kültürüne sahip olduğu görülmüştür. Demografik özelliklere göre kadın çalışanlarının örgüt kültürü ve iç kontrol sistemi algılarının erkeklerden daha yüksek düzeyde olduğu, ara kademe çalışanlar ile lisansüstü eğitime sahip çalışanların algılarının diğer pozisyon ve eğitim seviyelerinden düşük düzeyde olduğu gözlemlenmiştir. Çalışmanın ayrıca, şirketlerin iç kontrol yapılarını güçlendirmelerine ve güçlü bir örgüt kültürü inşa etmelerine yönelik odaklanmaları gereken hususlara bir farkındalık ve katkı sağlaması umulmaktadır. Araştırmanın yalnızca görsel ve işitsel yayın birimlerini içerip holdingin genelini kapsamaması, uygulamanın sadece Turkuvaz çalışanlarına yönelik olması nedeniyle sonuçların tüm medya sektörüne şamil edilememesi ve anketlerde objektiflikten uzak cevap verme ihtimalinin varlığı, çalışmanın temel kısıtlarını oluşturmaktadır. The purpose of the study is to measure the effectiveness of the internal control system and to try to explain whether there is a relationship between organizational culture and Turkuvaz Television Media. In addition, it is also aimed to examine whether the effectiveness of the internal control system and the perceptions of organizational culture differ according to demographic characteristics. In this context, 3 main hypotheses and 16 sub-hypotheses were formed. In the research created with the quantitative research method, Turkuvaz Media's channels that broadcast in the audio/visual field were examined as a case study. The data were collected by the questionnaire technique, and the questionnaires created for both concepts were sent to the media workers via e-mail. The survey suitable for 5-point Likert scale was applied to managers, mid-level and employees regardless of their position, and a total of 309 responses were received. In the analysis of the survey data, descriptive statistics frequency, percentage, mean and standard deviation values were calculated. For reliability analyzes of the scales, Co. Alpha test, Kolmogrov Smirnov test for fitness levels, independent t-test and analysis of variance were used to analyze participants according to demographic characteristics. For the analysis of the data, the SPSS 25.0 package program was used, correlation analysis was used to examine the relations between dimensions, and regression analysis was applied to examine the relations at multiple levels. In conclusion; It was observed that the control environment dimension, which is one of the components of the integrated internal control system, has a positive and strong significant relationship with the organizational culture and internal control system, and that all culture types are mostly affected by the control environment. In addition, it was found that Turkuvaz Media has an effective internal control system within the framework of the most advanced corporate integrated internal control model, COSO approach, and control activities are used effectively. It was concluded that the dominant culture of the institution is Hierarchy, the internal control system shows the highest level of relationship with the Hierarchy culture and the institution has a high level of organizational culture. According to demographic characteristics, it was observed that female employees' perceptions of organizational culture and internal control system are at a higher level than males, and that the perceptions of mid-level employees and employees with graduate education are at a lower level than other positions and education levels. It is also hoped that the study will raise awareness and contribute to the issues that companies need to focus on to strengthen their internal control structures and build a strong organizational culture. The main limitations of the study are the fact that the research only includes the audio-visual broadcasting units and does not cover the entire holding, the results cannot be included in the entire media sector because the application is only for Turkuvaz employees, and the possibility of giving unobjective answers in the surveys.

A 34-year-old male patient who had left orchiectomy and received three cycles of chemotherapy for testicular mix germ cell carcinoma was referred for 18fluorine-fluorodeoxyglucose (18F-FDG) positron emission tomography/computed tomography (PET/CT) for complaints of weight loss and fever. PET/CT showed multiple and progressive 18F-FDG uptakes in supra and infra diaphragmatic lymphatic regions, and multiple abnormal 18F-FDG uptakes were noted in the lytic formed skeletal lesions. Clinicians remain in doubt regarding the multiple metastatic lesions without elevated serum tumor marker levels (alpha-fetoprotein, beta-human chorionic gonadotrophin, CA19-9, and carcinoembryonic antigen). Biopsy of the lytic lesion in the iliac bone revealed granulomatous inflammation suggestive of sarcoidosis. Systemic prednisone at 20-40 mg/daily was started. 18F-FDG PET/CT images showed complete metabolic response to prednisone 8 months following the start of treatment.

In the recent past, there have been accounting and auditing scandals in the USA, which began with Enron and became widespread and had a global impact. Various factors played a dominant role in the formation of those scandals including but not limited to fraudulent practices associated with some basic business functions (financial reporting, accounting, auditing, internal control, finance, oversight, and corporate governance). Additionally, the deliberate damage and violation of ethical principles such as accuracy, honesty, transparency, independence, and accountability in such scandals have also been conspicuous. Consequently, auditing, accounting, financial reporting, internal control, oversight, and corporate governance functions have become vitally important along with the ethical principles following these scandals.

Recently, there has been a significant change in capital markets and competitive business environment. This change stems from advances in data science and communication technologies. In this new digital era, recent issues shape our understanding of the business and financial ecosystem. Individualized products, cyber-physical systems (CPS), Internet of Things (IoT), cloud computing, and cognitive computing are some of the key components in this transformational change, the so-called Fourth Industrial Revolution or Industry 4.0. Additionally, blockchain technologies are redefining rules of the game in traditional finance. It also shapes traditional business operations and their connectedness with capital markets. Therefore, centralized characteristics of the financial ecosystem need to adapt to these transformational changes. Banks as intermediaries today seek new ways to transfer values with more efficiency and less amount of time. Throughout its blockchain ecosystem, some projects are financed with initial coin offerings without any intermediaries. It is more accurate, less costly, and promising. However, the risks are tremendous as there are no monitoring or regulatory bodies in this decentralized network activity. Therefore, we need to develop a clear understanding of transformational change in the financial ecosystem in the new era. Moreover, a decentralized network economy should also be evaluated from a holistic perspective with the contributions of international scholars.