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169218

DEVELOPMENT OF ARTIFICIAL INTELLIGENCE-SUPPORTED OBJECTIVE CRITERIA IN THE APPRECIATION OF THE MORAL ELEMENT IN TAX EVASION CRIMES: A LEGAL AND CRITICAL EVALUATION

Özsungur, Fahri

According to the provisions of General Communiqué No. 306 of the Tax Procedure Law, tax inspection authorities (tax inspectors and assistant tax inspectors) are granted the authority to evaluate whether a taxpayer has deliberately committed the act of using forged or misleading documents in terms of their content and to decide whether to file a criminal complaint. In this context, the authorities are under a direct obligation to report the offense to the Public Prosecutor’s Office. Under the provisions of the communiqué, the determination of intent with respect to documents that are established to have been used as forged or misleading in terms of their content, as well as the assessment of the concept of “knowledge,” is left entirely to the discretion of the tax inspection author...

Kitap Bölümü2025Nobel Yayınları 23 | 0 Erişime Kapalı
166119

Super Aging

Özsungur, Fahri

2025-12-10

166016

Blind Spots of Women’s Entrepreneurship: Case of Adana

Özsungur, Fahri

The aim of the study is to determine the blind spots of women’s entrepreneurship. This study was conducted with 46 women entrepreneurs registered to Adana Chamber of Industry in Turkey in September 2019. A phenomenological research method was adopted in this research. The coding process (Conceptualization, Classification, Component analysis) proposed by Miles and Huberman (1994) was used respectively in data analysis. Findings revealed that the blind spot in entrepreneurship is the dead spot in entrepreneurship according to the field of view of the entrepreneur, which can be prevented with a different perspective and proactive behaviors, which prevents the predicting of unexpected results. A second eye is required to identify the blind spots. In addition, teamwork, transparent management, ...

166352

DEMİRYOLU İŞLETENİN SÖZLEŞME DIŞI SORUMLULUĞUNUN SİGORTASINDA RİZİKO

Özsungur, Fahri

Bu çalışma demiryollarının neden olduğu sözleşme dışı zararların sigortasında riziko unsurunun belirlenmesini sağlamak, tehlike esasına dair ölçütleri belirlemek için gerçekleştirilmiştir. Çalışmada, demiryolunun neden olduğu sözleşme dışı zararlardan dolayı sorumluluk Avrupa ve Türk hukuku bağlamında değerlendirilmektedir. Ayrıca çalışmada sigortanın kapsamı ve riziko istisnaları da yer almaktadır. Demiryolunun, hızlı trenlerin ve raylı sistemlerin günümüz ulaşım sektöründe geldiği nokta, bu sistemlerin neden olduğu zararlardan sorumluluğun çerçevesinin çizilmesini, zorunlu ve ihtiyari sorumluluk sigortaları genel şartlarının tespitini gerekli kılmaktadır. Ayrıca sigortada riziko istisnalarının yer, işletilme halinde olmayan raylı sistem araçları, kazadan sonra yapılan yardım faaliyetleri...

167062

Veri Okuryazarlığının Öneminin ve Algılamalarının İnsan Kaynakları Yönetimi Uygulamaları Bağlamında Değerlendirilmesi: İK Yöneticilerine Yönelik Bir Görüşme

Atsan, Mustafa

Verilerin yoğun olarak kullanıldığı günümüzde veri okuryazarlığı kavramının tüm sektörlerde kullanılması gerekmektedir. Verilerin doğru analiz edilip doğru yorumlanmasıyla alınacak kararların, yapılacak işlerin daha sağlıklı sonuçlar vereceği düşünülmektedir. İş dünyasında doğru şekilde uygulanan veri okuryazarlığı ile hem çalışanların gelişimi hem de işletmelerin büyüyerek varlıklarını devam ettirebilmesi mümkündür. Bu doğrultuda bu çalışmanın amacı işletmelerin en önemli departmanlarından olan insan kaynakları departmanında çalışan yöneticilerin veri okuryazarlığı algılamalarının ölçülmesi ve bu kavramın insan kaynakları yönetimi uygulamalarında önemini ortaya koymaktır. Ulusal alan yazında insan kaynakları alanında veri okuryazarlığı üzerine yapılan bir çalışmaya rastlanmamasından dolay...

166066

Conflict Management in Social Work.

Özsungur, Fahri

This study aims to determine conflict management principles to eliminate possible conflicts that may arise in the performance of social work functions. As a result of the study, the 2SIP (Socio-Psychological-Social-Implementation-Institutional-PoliticalProfessional) principle was determined for the conflict management of social work. It is thought that this finding of the study will provide important insights for policymakers and practitioners.

166002

A Research On Women’s Entrepreneurship Motivation: Sample of Adana Province

Özsungur, Fahri

Women's entrepreneurship is at the forefront of what matters in contemporary issues and incentive policies. Gaining competitive advantage is also important in terms of factors such as women's development, economic growth and social equilibrium. Positive discrimination towards women's entrepreneurship processes plays an important role in raising employment rates. The evaluation of entrepreneurship from a different point of view, reveals the necessity of investigating the factors that affect women's entrepreneurship. In this study, the factors affecting women's entrepreneurship were aimed to examine through comprehensive literature review, and factors affecting and limiting women's entrepreneurship were tried to be determined using Mixed-Method Evaluation Design. In this framework, the reaso...

166121

The Effects of Boreout on Depression, Anxiety and Stress in the Workplace

Özsungur, Fahri

2025-12-10

166055

Hizmet İnovasyonu Odaklı Stratejik İnsan Kaynakları Yönetimi

Özsungur, Fahri

İnsan kaynağının etkin ve verimli şekilde yönetilmesi, örgütlerde insan odaklı hale gelmesi stratejik yönetim anlayışı ortaya çıkarmıştır. Hızla artan rekabet, hizmet odaklı yaklaşımın yaygınlaşması insan odaklı stratejilerin geliştirilmesini gerektirmektedir. Örgütlerde verimliliğin işgören performansının sağlanması stratejik insan kaynakları yönetiminin önemini artırmaktadır. Özyeterlik, iyimserlik, umut ve psikolojik dayanıklılığa sahip işgörenlerin örgüte temini ve mevcut işgörenlerin bu özelliklere uygun şekilde geliştirilmesi stratejik insan kaynakları ile mümkündür. Ahlaki değerleri benimsemiş, örgüt ilke ve kültürüne uygun hareket eden etik liderler ile işgören arasındaki ilişkinin doğru şekilde sağlanması, işgörenler arasındaki işbirliğinin sağlanması, yeni fikirlerin üretilerek ö...

166368

Generating Entrepreneurial Ideas With AI

Özsungur, Fahri

Technology and entrepreneurship converge in the digital era, presenting many possibilities and hurdles. One of the most pressing issues facing entrepreneurs is the ability to harness the power of artificial intelligence (AI) to drive innovation and create sustainable businesses. While AI holds immense potential for transforming entrepreneurial ideas across various fields, many individuals and organizations need help understanding its practical applications and implications. Generating Entrepreneurial Ideas With AI offers a comprehensive solution to this challenge. By examining the intersection of AI and entrepreneurship from a multidisciplinary perspective, we provide readers with invaluable insights and strategies for leveraging AI to enhance their entrepreneurial endeavors. Through a ser...

Kitap2024IGI GLOBAL 58 | 3 Erişime Açık
166001

Functions of Social work on integration of the indigenous population into society

Özsungur, Fahri

The indigenous peoples make a lasting impact on the society and people through their activities such as protection of the ecosystem, agriculture, and the maintenance of ethnic origin; these people are faced with many risks regarding health, sanitation, water, climate change, and pandemic. The protection of this population from such risks through social work and their integration into society is a social problem. The chapter aims to determine the integration of the indigenous population into society and the functions of social work in this regard. In this study, the functions of social work, economic discrimination, political and property rights, social security, anthropology, technology and indigenous people, public health, sanitation, ecological risks are discussed. The results determined...

Kitap Bölümü2022Elsevier 1144 | 0 Erişime Açık
166013

COVID-19: A Perceptual Approach to Aging: Latent Aging

Özsungur, Fahri

This study is a review article. Gerontology literature was reviewed and issues of latent aging were systematically formed. According to the results of the study, latent aging consistsof perceptual diagnosis, research, adoption, and reactive actions.Reactive actions include the social, psychological and physical effects of latent aging. The social effects of latent aging are the decline of social relations and social isolation. Depression, stress, anxiety, traumas and cognitive decline are among the psychological effects. Chronic musculoskeletal pain, sleep disorders, premature mortality, and suicidal ideation were determined as physical effects. The detection of latent aging is important in the prevention of chronic diseases.It was revealed that latent aging has the following four main pro...

166014

The Mediating Role of Boreout in the Effects of Mobbing on Service Innovation Performance

Özsungur, Fahri

Purpose–Thepurposeofthispaperistoexaminetheassociationbetweenmobbingandserviceinnovation performance.Inthiscontext,themediatingroleofboreout,anewconceptintheliterature,wasexamined. Design/methodology/approach–This studywas conductedwith 240 participants recruited in manufacturingcompaniesaffiliatedwithAdanaChamberof IndustryintheprovinceofAdanaTurkeyin November2019.Theresearchwasanalyzedbythestructural equationmodelingmethodwiththesocial exchangetheorybasis. Findings–Findingsrevealedthatboreoutandmobbingwerenegativelyassociatedwithserviceinnovation performance.Mobbingwaspositivelyassociatedwithboreoutandjobboredom.Accordingtothefindingof thisstudy,boreoutpartiallymediatedtheeffectofthemobbingonserviceinnovationperformance. Originality/value–Thisstudyrevealstheassociationamongmobbing,boreou...

166007

Ethical Leadership, Intrapreneurship, Service Innovation Performance and Work Engagement in Chambers of Commerce and Industry

Özsungur, Fahri

Themainpurposeof thisstudywhichexamineshowitcanbemore effective in terms of organizational andmanagerial aspectswith chambers of commerce and industry affiliated to The Union of Chambers andCommodity Exchanges of Turkey is toanalyze the relationshipsbetweenethical leadership,workengagement, intrapreneurship,andserviceinnovationbehavior. Inaddition, it istodetermine the role of mediation of work engagement effecting on intrapreneurshipandservice innovationbehavior. For thispurpose, quantitativeanalysismethodshavebeenadopted.Thedatacollected from568employeeswhowereemployedinchambersofcommerce andindustryoperatinginTurkeywereanalyzed.Forthevalidityand reliabilityof themeasurementtools,confirmatoryfactoranalysis, the model’sgoodfit values and theAMOSStructural EquationModel wereused. Itwas fou...

166123

Successful Aging of the Male

Özsungur, Fahri

2025-12-10

166124

Strategic Human Resources Management Problems of Women Entrepreneurs

Özsungur, Fahri

2025-12-10

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