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Мир, правосудие и эффективные институтыУстановление мирных и инклюзивных обществ для устойчивого развития, обеспечение доступа к правосудию для всех и создание эффективных, ответственных и инклюзивных институтов на всех уровнях
Достойная работа и экономический ростПоддержка стабильного, всеобъемлющего и устойчивого экономического роста, полной и продуктивной занятости и достойных рабочих мест для всех
Accounting scandals that took place in the last quarter of the twentieth century such as the one at ENRON and PARMALAT prove the importance of transparency and objectivity for the presentation of financial statements. Accounting researchers all over Turkey and other countries have started to publish more studies using different kinds of methodologies on providing transparency for the financial statements due to the scandals. Published work by accounting scientists is extraordinarily crucial both for accounting theory and shaping accounting applications. In this research, article methodologies ...Более
The purpose of the current study is to investigate the influence of corporate and foreign ownership structures on the timeliness of financial reporting. The sample of the study consists of 2,204 observations obtained from 208 companies trading in Borsa Istanbul between 2008 and 2019. Multiple regression analysis was conducted, and the relationship between ownership structure and financial reporting timelinesses was investigated. The findings indicate that corporate and foreign ownership are significantly and negatively associated with financial reporting timeliness. Robustness analysis was car ...Более
Social media attracts a wide range of users and in this way creates great opportunities for businesses and in this way attract the academic researchers from all over the world. According to recently published research, the majority of the articles on this subject concentrated in the last 5 years and main of them addressed to developed countries. Limited numbers of studies have published from emerging markets especially from the former Soviet Union countries. This study aims to examine social media usage in Post-Soviet Kyrgyzstan. Data was collected by using structured questionnaire, which base ...Более
Devletin fonksiyonlarını etkin ve başarılı bir şekilde yerine getirebilmesi için sürekli ve sağlıklı finansal kaynaklara ihtiyacı vardır. Devletin sağlıklı bir şekilde sürekli gelire sahip olması ancak vergi sisteminin etkinliğine bağlıdır. Vergi sisteminin başarısını ise mükelleflerin vergi yükümlülüklerini yerine getirme düzeyi belirlemektedir. Çalışmamızda bir geçiş ekonomisi olan Kırgızistan’daki mükelleflerin vergi kültürü ve bu vergi kültürünü etkileyen faktörler araştırılmaktadır. Elde edilen sonuçlara göre vergi kültürünü etkileyenen önemli faktörlerin devlete güven, kamu hizmetlerinin ...Более
Анализируется историческое изменение облика евразийского про странства через призму процессов миграции, с периодизацией их на конкретные этапы, которые явились основным трансформирующим фактором. Рассматривая феномен волнообразной “постсоветской миграции”, автор смещает акцент на но вые интеграционные веяния, актуализирующиеся идеи единого экономического пространства, сотрудничества (ШОС, БРИКС, ТС и др.) в рамках еразийского про странства. -
Ключевые слова: Евразия, евразийское пространство, кочевой образ жизни, миграция, постсоветская миграция, глобализация, интеграция, укрепление евразийск ...Более
Kyrgyzstan which is governed democratically has gained its independence in 1991. Despite the "Tullip Revolution" occured in May of 2005, and the political and economic instability that exists in country since then, Kyrgyzstan has been trying to recover from them. Undoubtedly, media plays an important role and has great influence on development of democracy in Kyrgyzstan and this process delegates responsibilities to media. In this paper, through the point of view given by the students of Journalism in other words future potential employees of Kyrgyz media, the role of the media in the developm ...Более
Banking in transition economies differs from developing and developed economies with market system. This study aims to review development of the banking system in Kyrgyzstan since independence. The period under consideration is divided into five stages, each of which has a main distinctive aspect. Despite considerable achievements in last fifteen years the banking system still remains vulnerable to external shocks. Moreover, insufficient institutional infrastructure is one of the fundamental factors retarding further development of the banking system.
This study analyzes the research topics and theoretical foundations that have guided the field of business ethics for the last two decades and, based on the analyses, addresses research topics that have the potential to contribute to the field of business ethics in the future. The research uses the bibliometric research technique of co-word analysis as well as the qualitative research method of qualitative content analysis. The research findings indicate developments to have occurred both in research trends and the theoretical foundations of the field from the 20002010 period to the 2011-2020 ...Более
The research focuses on the influence of the media on the agenda setting in Kyrgyzstan.The media have to he influential on readers and audience in order to he able to protect their own assets and to improve themselves. Thus, they aim at changing the agenda of the target group as they wish. In the studies of the agenda setting, it is discussed that journalists who deal with events or issues can convey them to their target audience and change their agenda. This study was carried out to investigate the role of the media on the agenda setting in the case of Kyrgyzstan. A face-to-face survey of 800 ...Более
The global economy nowadays is characterized by the sharing of economic influences and results between the countries. The process of globalization is characterized by the fact that the companies are no longer national but multinational with working operations in many countries. The increase of the international trade, the companies’ operations in many countries, the free movement of the capital, goods and services are the lead factors for the need of consistency among the economies and companies worldwide. The differences between the countries related to different culture and attitudes, differ ...Более