Template-Type: ReDIF-Article 1.0
Author-Name: Ahmet Tekin
Author-Name: Selim Gündoğdu
Title: Institution for Resolving Discrepancies Between Final Decisions Given by Regional Administrative Courts in Similar Cases
Publication-Status: Published
Abstract: With the commencement of the regional administrative courts in the field of administrative jurisdiction, a serious structural/system change has taken place and appeal has become general legal remedy. The most important problem expected to emerge with this transformation (which is currently present and expected to deepen) is the differences in case law. This study, which aims to present the institution of resolving the discrepancies introduced for the purpose of solving the aforementioned problem by ensuring the unity of practice and case law between the final decisions of different chambers of regional administrative courts, first includes explanations on appeal and the relevant legislation is discussed in detail. Then, the legal nature and binding nature of the decisions given by the relevant councils of the Council of State are discussed by explaining the elements and functioning of the mechanism. Finally, a proposal has been made to amend the Administrative Procedure Law based on the regulations regarding the remedy of reversal in favor of the law in the Code of Criminal Procedure.
Keywords: administrative jurisdiction; regional administrative courts; appeal; resolution of discrepancies; final decisions
Journal: International Journal of Applied Economic and Finance Studies
Pages: 1-17
Volume: 10
Issue: 2
Year: 2025
Month: October
DOI: 10.68099/ijaefs.2025.181
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/181
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/181/115
File-Function: Full text
File-Format: application/pdf
Handle: RePEc:bau:ijaefs:v:10:y:2025:i:2:id:181

Template-Type: ReDIF-Article 1.0
Author-Name: Sayinur Şakı
Author-Name: Özlem Sezer
Title: The Use of Humour Appeal in Advertisements: A Review Specific to Turkcell
Publication-Status: Published
Abstract: The use of appeal types in modern advertising practices is increasingly widespread. Advertising appeals are used with the aim of directing the target audience's attention to the advertisement, awakening interest, creating desire, and encouraging purchase. Particularly in advertising messages designed with persuasive strategies, rational or emotional appeals are used in line with brand objectives. Humour appeal, one of the types of emotional appeal, creates a positive perception and permanence by ensuring that individuals are entertained while watching the advertisement. The correct use of humour in advertising messages is important for creating a positive effect. Although there are different views in the literature regarding the use of humour appeal in advertisements, humour that is used at appropriate levels and carefully prepared has a quite high probability of success. So much so that in today's mass culture, individuals' tendency to like and watch entertaining content more has directed advertisers' interest towards humour appeals. The present study aims to examine the use of humour appeal in advertisements through indicators. Adopting a qualitative research method, the study analysed a recently released advertisement movie by Turkcell, one of the leading brands in the service sector, using the indicator method. The resulting analysis revealed that the advertisement content heavily includes elements of humour. It was also concluded that the advertisement's humorous effect is reinforced by playing one of our country's loved comedians in the advertisement movie and that the brand has successfully utilised humour.
Keywords: advertising appeals; emotional appeal; humour; humour appeal
Journal: International Journal of Applied Economic and Finance Studies
Pages: 18-40
Volume: 10
Issue: 2
Year: 2025
Month: October
DOI: 10.68099/ijaefs.2025.175
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/175
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/175/116
File-Function: Full text
File-Format: application/pdf
Handle: RePEc:bau:ijaefs:v:10:y:2025:i:2:id:175

Template-Type: ReDIF-Article 1.0
Author-Name: Ahmet Tekin
Author-Name: Selim Gündoğdu
Title: Public Loss: Conceptual Framework, Elements, Determination-Collection Process, Problems Encountered and Solution Proposals
Publication-Status: Published
Abstract: The effective, economical and efficient use of public resources is essential in the execution of public services. However, in practice, there are situations where the increase in public resources is prevented or decreased for various reasons. This situation is defined as public loss and the responsibility of public officials comes to the fore. This study examines the concept of public loss, its legal basis, detection and collection processes, and the problems encountered in these processes and related solutions.
Keywords: public loss; public resource; public official; Court of Accounts; compensation; collection; recourse
Journal: International Journal of Applied Economic and Finance Studies
Pages: 41-63
Volume: 10
Issue: 2
Year: 2025
Month: October
DOI: 10.68099/ijaefs.2025.183
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/183
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/183/117
File-Function: Full text
File-Format: application/pdf
Handle: RePEc:bau:ijaefs:v:10:y:2025:i:2:id:183

Template-Type: ReDIF-Article 1.0
Author-Name: Celaleddin İbiş
Author-Name: Mustafa Taytak
Title: The Effects of Digitalization on Tax Auditing: A Study on Accounting Professionals
Publication-Status: Published
Abstract: This study, which aims to investigate the impact of digitalization on tax auditing, utilized the opinions of 210 Certified Public Accountants and Certified Public Accountants (CPAs) who guide taxpayers in paying their taxes and utilize digital applications. The findings obtained in the study were analyzed using the T test and Anova test within the SPSS program. The study findings revealed that participants' overall expectations of digital auditing benefits, their compliance with digital data security, and their perceptions of auditor responsibility were quite high. Participants believed that digitalization has facilitated data collection and necessitated changes in auditor roles and technological advancements due to the increase in digital data.
Keywords: Digitalization; accounting; tax audit
Journal: International Journal of Applied Economic and Finance Studies
Pages: 64-86
Volume: 10
Issue: 2
Year: 2025
Month: October
DOI: 10.68099/ijaefs.2025.184
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/184
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/184/118
File-Function: Full text
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Handle: RePEc:bau:ijaefs:v:10:y:2025:i:2:id:184

Template-Type: ReDIF-Article 1.0
Author-Name: Betül Garda
Title: Competitive Performance of Coastal Tourism Destinations from a Blue Economy Perspective: A TOPSIS Analysis
Publication-Status: Published
Abstract: This study aims to comparatively evaluate the sustainable competitive performance of destinations where coastal tourism is concentrated in Turkey from the perspective of the blue economy approach, using TOPSIS, a multi-criteria decision-making method. In the analysis, the number of accommodation establishments representing the economic infrastructure of coastal tourism and the number of Blue Flag beaches reflecting environmental quality and sustainable coastal management were selected as decision criteria. In this context, Antalya emerges as the destination closest to the ideal solution due to its ability to maintain environmental quality despite intensive tourism activities, while Muğla ranks second as a result of a more balanced spatial distribution of tourism activities across the destination. İzmir, Aydın, and Mersin, respectively, exhibit relatively lower performance levels owing to the limited representation of tourism infrastructure and environmental indicators at the destination scale. This situation reveals that the performance differences observed among coastal destinations in Turkiye are becoming more visible through indicators that reflect both infrastructure capacity and environmental quality.
Keywords: Blue economy; destination; destination competitiveness; TOPSIS
Journal: International Journal of Applied Economic and Finance Studies
Pages: 87-99
Volume: 10
Issue: 2
Year: 2025
Month: October
DOI: 10.68099/ijaefs.2025.185
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/185
File-Function: Abstract page
File-Format: text/html
File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/185/119
File-Function: Full text
File-Format: application/pdf
Handle: RePEc:bau:ijaefs:v:10:y:2025:i:2:id:185