Template-Type: ReDIF-Article 1.0 Author-Name: Mine Cebeci Alsaleh Author-Name: Arzu Kihtir Title: Sustainable Energy Policies of the European Union in the Context of Environmental Security After the Russia-Ukraine War Publication-Status: Published Abstract: This article explores the transformation of the European Union’s (EU) energy policies in the aftermath of the Russia-Ukraine war within the context of environmental security. Historically dependent on fossil fuel imports from Russia, the EU has faced a critical disruption in its energy security since the outbreak of the conflict in 2022. In response, the EU has launched strategic frameworks such as REPowerEU, aiming to reduce reliance on Russian energy, accelerate the transition to renewable sources, and achieve climate neutrality by 2050. This paper examines how the concepts of energy security and environmental sustainability have been redefined and increasingly integrated into the EU’s foreign policy agenda. Special attention is given to the interplay between REPowerEU and the European Green Deal, analyzing their complementarity and tensions. Furthermore, the article evaluates how the EU’s shift in energy diplomacy and diversification strategies contributes to the bloc’s strategic autonomy and ecological resilience. By applying the theoretical lens of environmental security and drawing from EU institutional documents, the study provides a multi-dimensional assessment of how the EU’s energy transformation is reshaping its geopolitical stance and ecological commitments. Ultimately, the article argues that the war has not only accelerated policy change but also prompted a long-term structural realignment in favor of sustainable energy governance. Keywords: European Union; Russia-Ukraine war; energy policy; REPowerEU; environmental security; Green Deal Journal: International Journal of Applied Economic and Finance Studies Pages: 29-36 Volume: 10 Issue: 1 Year: 2025 Month: April DOI: 10.68099/ijaefs.2025.178 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/178 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/178/114 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:10:y:2025:i:1:id:178 Template-Type: ReDIF-Article 1.0 Author-Name: Osman Can Türk Author-Name: Ünal Arslan Author-Name: Metin Kılıç Title: A Research on the Educational Requirements to Become a Certified Public Accountant Publication-Status: Published Abstract: Accounting as a profession gained legal basis with the entry into force of Law No. 3568 on 13.06.1989. In the first section of this law titled “General Provisions”, professional titles were specified and the “general” and “special” conditions for having these titles were set forth. While Law No. 5786, which entered into force on 26.07.2008, made radical changes to Law No. 3568, changes were also made to the conditions for having accounting professional titles. With these regulations, the right to become an CPA was granted to many graduates of undergraduate programs specified in the law and even to graduates of other educational programs who met the postgraduate graduation requirement in the programs specified in the law. In this study, it was examined whether the “General Accounting” course, which we think should be included in the curricula of the programs that provide basic information required to practice the accounting profession and therefore provide undergraduate education and grant the right to become a CPA to their graduates, was included in the curricula of the “Law” and “International Relations” programs and the right to become a CPA given to the graduates of these programs was evaluated in line with the findings obtained. Keywords: Accounting Profession; Accounting Education; The Law No. 3568 Journal: International Journal of Applied Economic and Finance Studies Pages: 16-27 Volume: 10 Issue: 1 Year: 2025 Month: April DOI: 10.68099/ijaefs.2025.179 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/179 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/179/113 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:10:y:2025:i:1:id:179 Template-Type: ReDIF-Article 1.0 Author-Name: Tuğba Nazlı Author-Name: Mustafa Taytak Title: Determination of Tax Perception Levels of Taxpayers in the Agricultural Sector: Evidence from Finike District Publication-Status: Published Abstract: The primary objective of this study is to determine whether the tax perception levels of farmers engaged in agricultural activities in the Finike district of Antalya vary according to their demographic characteristics. The research employed a descriptive survey model. The data were collected using a quantitative method, specifically through a questionnaire. The scale used to gather the quantitative data was developed based on the instruments designed and applied by Sarı (2016) and Taytak (2010). The data obtained from the survey conducted with 270 producers were analyzed using the SPSS software, and interpreted through non-parametric statistical tests and descriptive methods. According to the findings, the overall tax perception level of farmers was found to be moderate (M = 3.30). Additionally, while the tax perception levels of farmers showed statistically significant differences based on gender, age, and income level variables, no significant differences were observed in terms of marital status and education level. In this context, it is recommended to expand educational policies aimed at increasing farmers' tax perception levels, strengthen mechanisms to combat the informal economy, and ensure the integration of the tax system with agricultural support policies. Keywords: Hofstede Culture Dimensions; Paternalist Leadership; Theoretical Analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 1-15 Volume: 10 Issue: 1 Year: 2025 Month: April DOI: 10.68099/ijaefs.2025.190 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/190 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/190/112 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:10:y:2025:i:1:id:190