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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
Economics and BusinessКыргызско-Турецкий университет «Манас» Коллекция учреждения
Purpose: This paper aims to investigate the impact of government effectiveness on trade and financial openness in 35 selected countries around the globe. Design/methodology/approach: A quantitative research approach was applied in the study using the generalized quantile panel regression approach to analyze the impact of identified variables in these selected countries. Panel quantile models with high estimation performance are preferred in the presence of excessive deviations and in cases where the normal distribution is invalid. Findings/results: The empirical findings indicate that selected ...Более
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
Why do similar economic and political institutions function differently in various cultures? This paper tries to identify potentially important factors related to the institutional quality. We investigate the relationship between cultures, cultural dimensions: non-tradition in particular, and formal institutions to explain differences in the quality of institutions around the world. We use a measure of traditional values, structured by Inglehart and Baker, from the World Values Survey, to extend the literature on the determinants of institutions' quality. We show that differences in traditiona ...Более
The parliamentary elections in Kyrgyzstan in October 2015 garnered widespread approval from commentators for the level of fairness and freedom maintained throughout the campaign. However, the results of the vote do not provide a clear indication of the current state of affairs of parliamentarism in the republic. Focusing on the commercialization of party lists, we argue that neither identity politics nor the logic of neopatrimonialism adequately explain the dynamics of political competition in Kyrgyzstan. Instead, we see perpetual uncertainty emerging from contradicting yet increasing attempts ...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
This paper seeks to examine the foreign policies of the United States and Russia towards Central Asia. The paper also aims at exploring the competition between the two countries and its consequences for the Central Asian states. The main argument of the paper is that despite the fact that the active involvement of the United States and Russia in the Central Asian security produces positive effects for the Central Asian countries, the worsening of their bilateral relations increases their regional competition and undermines political stability in Central Asia. In the aftermath of 9/11, the Unit ...Более
This article explores the main targets of the Israel’s cyber security strategy and bureaucratic, commercial and academic structures which take part in this strategy, by examining the public-private sector and academy cooperation model in the Israel’s cyber security strategy. The security-oriented cooperation model that Israel has established to develop the strategy in question have been analysed by considering all the details.
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
This article analyses the main determinants of South Korean foreign policy towards Central Asian countries. The article describes the Korean position with its particular parameters to understand the main motivations in the regional relationship. Additionally, gained profits of the Central Asian countries are also investigated under the win-win strategy of Seoul.