Accounting Information Systems

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  • ItemOpen Access
    Bilim, bilimlerarası metodoloji, matematiksel karmaşıklık ve matematiksel kaos
    (Atatürk Üniversitesi İİBF, 2016) Güvenen, Orhan; Güvenen, Orhan
    Bilim ve özellikle insan ve toplumun olduğu yapılar matematik anlamda kompleks, kaotik ve belirsizliği yüksek özelliğe sahiptirler. Sonsuza uzanan sayıda değişkenlerin fonksiyonu olan bu yapılar bir ya da sınırlı sayıda değişkenin farklılaşmasıyla önemli düzeyde değişiklik gösterme niteliğindedir. Yirminci yüzyılda ve yirmi birinci yüzyılda bilim metodolojisinin, özellikle toplum bilim metodolojisinin altküme ve kısmi tahlil yaklaşımı uyguladığı bilinen bir olgudur. Altküme ve kısmi tahlil yaklaşımı kısa dönemde toplum ve ekonomi yapılarının incelenmesinde belirli çözüm getirmekle beraber, özellikle orta-uzun dönemde mekanist, “kısa dönemci” ve genelde yüksek alternatif maliyet oluşturan bir konumdadır.
  • ItemOpen Access
    De l’intraculturel à l’interculturel: l’opération traduisante: exemples de quelques problèmes rencontrés lors de l’opération de décodage et de transcodage
    (Les Presses de l'Universite de Montreal, 2007-09) Kaya, M.
    This study aims to specify the translation problems encountered in the translation of former Turkmen President Saparmourat Türkmenbashi’s ‘Ruhnama’ from the source language into French. In addition to the basic translation problems encountered in the transfer from a source to a target language and the additional problems resulting from the lack of overlap between cultures there are other problems specific to the text typology and languages in this specific translation process: the ‘intralingual’ linguistic problems resulting from the use of varieties/ dialects of the same language and the issue of subcultures within a single language group; syntactic/semantic problems resulting from variation between dialects; sociolinguistic problems resulting from the lack of overlap between different varieties of the same sub culture; and also ideological problems resulting from the author’s style in his effort to convey certain symbols and ideologies. The study exemplifies problems encountered and explains categorization of problem genres and groups through these offering solutions and strategies to guide the translator in the act of translation of such works while stressing the reasons/ reasoning behind the choices.
  • ItemOpen Access
    Transdisciplinary science methodology as a necessary condition in research and education
    (The Academy of Transdisciplinary Learning & Advanced Studie, 2016) Güvenen, O.
    Traditional methods are not sufficient to deal with highly complex questions of modern world. Transdisciplinarity is mandatory to understand and solve those problems, which exist within the domain of multiple disciplines. Subsets’ optimal does not always equal to the optimal of the general system set structure. Transdisciplinary approach is mainly focuses on a process of synthesis and aims to reach set optimal. The amount of data produced and distributed through modern communication channels is huge and remarkable percentage of this data is not genuine. That leads to a phenomena which is called information distortion. To minimize information distortion and maximize information security principles of hermeneutics must be embraced. A transdisciplinary approach in education is required to educate future generations to deal with complex problems of the world. The dominant system of the world is System 2, which is driven by power and money. The dominance of System 2 causes serious problems at world level like conflicts, wars, human traffic, drug traffic and degradation of natural resources use. To prevent such problems and to solve the existing ones System 1, which is based on science, technology, innovation and uses ethics as a constant, should be embraced as the dominant world system.
  • ItemOpen Access
    2008-2011 world economic crisis, new paradigms, science methodology, information systems, and decision systems
    (IGI Global, 2014) Güvenen, O.
    The human society and market structures need a "regulatory framework," new paradigms which endogenize ethics, efficiency, rights, and minimize risks in decision systems, which can converge in peace and human sustainability. Ethics is a necessary condition for any system at the individual, institutional, corporation, national, and international levels. Globalization with automation transformed global market parameters. Information distortion in information systems may create high alternative costs such as problems of quantification of socio-economic phenomena and negative impacts on quantitative and qualitative distortions in decision-making structures. In the 21st century, it became a necessary condition to transform power driven systems to science and culture and endogenize ecology, ethics, which aims "human optimal" welfare decision systems at the world level. © 2015, IGI Global.
  • ItemOpen Access
    Letting go of control to the learners: the role of the Internet in promoting a more autonomous view of learning in an academic translation course
    (Routledge, 2002) Yumuk, A.
    This study investigates how an Internet information search based programme in an academic course can encourage learners who have a traditional view of learning to take more responsibility for their own learning. The study took place with 90 third-year English-speaking translation students whose native language is Turkish in a course specializing in written translation of nancial and economic terms at a university in Turkey. The study aimed to design and evaluate a pro- gramme to promote a change in students’ attitudes from a traditional, recitation- based view of learning to a more autonomous view of learning. The programme was implemented to encourage students to use the Internet in order to select, analyse, evaluate and apply relevant information to enhance the accuracy of their translations.The search and application of the Internet-based information aimed to encourage students to think and re ect critically on their learning, so that they could question their teacher-dependent learning habits. The evaluation of the programme was carried out with reference to pre- and post-course question- naires, post-course interviews and information recorded weekly in a diary by the teacher as researcher. The results indicate that the programme had a signi cant impact on students, in that it promoted a change in the view of learning towards more autonomy. After applying Internet-based information searches to their written translation tasks, the majority of the students accepted that the translation process required more personal responsibility from the learner, and furthermore, they viewed learning more meaningfully.
  • ItemOpen Access
    What determines intra-EU trade? The gravity model revisited
    (2010) Ok, S. T.
    Since the pioneering work of Tinbergen (1962) and Pöyhonen (1963), the gravity model has become the standard tool to study bilateral trade. Alternative approaches, such as a complete demand system by country as in Barten et al. (1976), were never very popular. We propose several extensions of the standard gravity model. The modified equation is tested using panel data of 140 observations over the period 2000-2008. This yields a specification that allows for (i) a more flexible income response; (ii) a competitiveness effect with a general and a specific component; and (iii) an alternative and consistent measure of remoteness. The extensions were found to be significant factors in explaining intra-EU trade.
  • ItemOpen Access
    International Outsourcing: Empirical Evidence from the Netherlands
    (2011) Tuluǧ Ok, S.
    This study examines the results of a fi eld survey on international outsourcing conducted in 2009 in the Netherlands. The research sample is composed of 156 Dutch enterprises from various industries. Empirical evidence shows that reduction of labor costs, improved competitiveness, strategic decisions taken by the group head and reduction in other costs are the main motivations for Dutch fi rms to engage in international outsourcing. Tax and regulatory advantages seem to play a lesser role. The motivations can be grouped into three distinct factors: access to cheaper resources and increasing competition, access to scarce and distinctive resources and reduction of other production costs. The most important impediments turn out to be problems with distance to producers, the need for proximity to existing clients, concerns about the outsourcing operation exceeding expected benefi ts and linguistic/cultural barriers. Violation of patents/intellectual property rights and uncertainty of international standards are not viewed as important issues. The impediments are captured by three different dimensions as indicated by the data: legal and governmental obstacles, human concerns and logistical diffi culties. © 2011 Vilnius Gediminas Technical University (VGTU) Press Technika.