Browsing by Subject "Impartiality"

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Türk vergiciliğinde hesap uzmanları kurulu: maliyenin üstatları
(Bilkent University, 2023) Keskin, Ceyhun; Yurdakul, Can Uygar; Çevik, Ahmet Haşim; Daşdemir, Yağızalp; Akdi, Necip Erdem
29 Mayıs 1945’te vergi ve denetim alanlarındaki yetersizliklerden doğan ve Türkiye Cumhuriyeti’ndeki geleneksel vergicilik anlayışına son verip modern bir zihniyet getiren Hesap Uzmanları Kurulu, her ne kadar Maliye Bakanlığı çatısı altında faaliyetlerini sürdürse de özerklik ve tarafsızlık ilkelerini benimsemesiyle kendisini diğer devlet kurumlarından ayrıştırmayı başarmış ve yolsuzluklar karşısında dik bir duruş sergileyerek dikkatleri üzerine çekmiştir. Dolayısıyla Hesap Uzmanları Kurulu (HUK), yıllar boyunca denetim, muhasebe standartlarının belirlenmesi, hesap uzmanlarının eğitimi ve etik kuralların uygulanması gibi önemli görevleri yerine getirerek Türkiye’deki mali düzenin sağlıklı işlemesine katkıda bulunmakla birlikte üst düzey vergi denetimi alanına yeni bir soluk getirmiş; hem devlet hem de özel sektöre nitelikli elemanlar yetiştirmesiyle de ön plana çıkmıştır. Bu çalışmada Türkiye’nin vergicilik ve ekonomi tarihinde, özellikle de devlet bürokrasisinde, önemli bir yere sahip olan söz konusu Kurulun kuruluşu, işleyişi ve kapanışına giden süreç ele alınacaktır.
Open Access
UN peacemaking efforts in intrastate conflict : the role of neutrality
(2009) Rizzuto, Natalie M.
The object of this thesis is to find out how the United Nations (UN) can best achieve a successful outcome in its peacemaking efforts in civil conflicts; specifically it focuses on the question of neutrality or bias in the UN’s peacemaking attempts. By largely using content analysis of UN resolutions and some basic statistics, the findings of this thesis show that the UN is less likely to be successful in the peacemaking of civil conflicts when it is biased. Furthermore, the UN is found more often to be biased than neutral in resolutions pertaining to peacemaking attempts in civil conflicts. These results indicate that, although the UN gains its legitimacy and role in the world from its perceived neutrality, this is not the case and this may have implications for its future intervention efforts in civil conflicts.
Open Access
What do codes of ethics tell us about impartiality, and what is preferred at the hospital?
(Universiteit Antwerpen, 2021-12-13) Çurum Duman, Duygu
The impartiality of the interpreter has long been an important aspect of and an indispensable quality in healthcare interpreting. Official documents on professional ethics created by professional associations around the world refer to impartiality among the fundamental ethical principles to be adhered to. However, the conditions in the workplace and the background of the interpreter might pose significant risks to ensuring the implementation and adoption of ethics in the field. Furthermore, specific conditions of immigration and the quality (or the existence) of interpreter training in the required language combinations may play a role in either facilitating or impeding the implementation of ethical principles. As a country that has been receiving migrants for a relatively short time, Turkey lacks a code of ethics specifically drawn up for healthcare (or community) interpreters and this may well lead to problems in the field. Therefore, the primary objective of this study is to compare healthcare interpreters’ understanding of, preference for and exercise of impartiality with the prescripts of the codes applicable in other countries and to demonstrate how the principle of impartiality unfolds in healthcare contexts. The results of the study demonstrate that helping the patient was the main motivation of the interpreters in the field rather than being guided purely by impartiality. They reported being deliberately on the patient’s side to support them and to ensure that they obtained the required treatment, an approach which contradicts the codes of the associations in the countries that prefer “interpreting” rather than “mediation”. The analysis pointed to the fact that the meaning of impartiality is shaped by the system in which it is laid down. These results suggest that the codes and the attitudes of healthcare interpreters do not coincide as regards impartiality in a country where healthcare interpreting research and practice are emerging and training opportunities are scarce. They can serve as a useful reference point for policymaking and the professionalization of healthcare interpreters.