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Peace, justice and strong institutionsEstablish peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
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The Effect of Ownership Structure on Financial Reporting Timeliness: An Implementation on Borsa Istanbul

Gökhan ÖZER

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 ...More

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New Findings on Basmachi Movement in Kyrgyzstan (1925-1934) = Kırgızistan’da Basmacı Hareketiyle İlgili Yeni Bilgiler (1925-1934)

Zuhra ALTIMIŞOVA

Bilindiği gibi Sovyet yönetiminin ilk yıllarında Türkistan’da basmacı hareketi baş göstermiş ve bu hareket, yö- netimin askerî tedbirler almasına sebep olacak kadar ileri boyutlara ulaşmıştır. Kırgızistan’da basmacıların faaliyetlerinin, güneydeki farklı ilçelerde, özellikle de dağlık bölgelerde 1930’larda da etkili olduğu görülmektedir. Basmacı kollarını yönetenlerin halk arasında nüfuz ve itibar sahibi olan kimselerden oldukları dikkat çekici bir husus arz etmektedir. Bu durum ve basmacı hareketinin geniş bir çapta yayılarak sıradan halkın desteğini kazanması, Sovyet yönetimi için ciddi bir ...More

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How Did the State and Kinship Create Soviet Economy? (Case of Kyrgyzstan) = Devlet ile Akrabalık İlişkiler Ağı Sovyet Ekonomisini Nasıl Kurdu? Kırgızistan Örneği

Baktıbek İSAKOV

The Soviet Union was established in about 1920, but due to large-scale processes such as collectivization, World War II, and their negative consequences, the transitional period that followed the establishment was extended to the late 1950s. Rapid Soviet modernization through the liquidation of local traditions was in many places just a show. This essay focusing on local practices argues that the Soviet economy in rural Kyrgyz Republic was created through the interaction between the state and local kinship relations. Moreover, where the Soviet class system was weak in rural areas in particular ...More

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An Investigation of Preschool Teachers’ Recognition of Possible Child Abuse and Neglect in Izmir, Turkey

Sevinç Çırak KARADAG

Child abuse and neglect have a potentially deleterious impact on children’s physical, social, and psychological development. Preschool teachers may play a crucial role in the protection, early detection, and the intervention of child abuse and neglect, as they have the opportunity to establish a close contact with the families and to observe day-to-day changes in pupils’ behavior. The main purpose of this study is to investigate preschool teachers’ experiences and characteristics in relation to their awareness of possible child abuse and neglect signs. A questionnaire survey was designed and a ...More

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The Determinants of Tax Culture in Transition Economies: The Case of Kyrgyzstan = Geçiş Ekonomilerinde Vergi Kültürü ve Etkileyen Faktörler: Kırgızistan Örneği

Raziyahan ABDİYEVA | Cusupcan PİRİMBAYEV

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 ...More

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Migration processes in contemporary Kyrgyzstan = Миграционные процессы в современном Кыргызстане

Kusein İSAEV

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 ...More

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Specifics of post-soviet Kyrgyzstan inhabitants identity = Особенности идентичности жителей постсоветского Кыргызстана

Kusein İSAEV

Автор на примере Кыргызстана рассматривает процессы идентификации, в том числе гражданской и этнической, усилившиеся в условиях независимости государства, образовавшегося после распада СССР, и глобализации, охватившей в современную эпоху весь мир. Роль идентификации трактуется с позиции концепции "нация-государство", подчеркивается значение гражданской идентичности для сплочения кыргызстанского социума. - Ключевые слова: независимое государство, "нация-государство", национализм, полиэтническое государство, виды идентичности, гражданская идентичность, социальная идентичность, этническая идентич ...More

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Religious education at public schools of Kyrgyzstan

Cazgül COLALİYEVA

The declaration of independency in 1991 became a turning point in the socio-economic, political and cultural fields of Kyrgyzstan. There have been important developments especially in the religious sphere. Since the first days of independency, issues related to freedom of religion and conscience have been heavily debated among Kyrgyz administrators. The general attitude of statesmen towards religion emerged as emphasising that the pressure applied towards religion in the Soviet period was wrong and paying attention to the social role of religion. New concepts such as secularism, freedom of rel ...More

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