Template-Type: ReDIF-Article 1.0 Author-Name: Furkan Şanlı Author-Name: Ahmet Tekin Title: Tax Expenditures: Its Development in England, Chile, Spain, Turkey (2016-2023) Publication-Status: Published Abstract: The foregone revenue due to the application of exemptions or special tax regimes, which are designed to support or encourage certain economic sectors, activities, or regions, is defined as tax expenditures. Governments implement incentive programs for social and economic life through tax expenditures. Tax expenditures can also be used as an effective tool in achieving growth and development goals, which are among the modern functions of taxation. Countries concretize tax expenditures through exemptions, deductions, credits, and other similar practices they incorporate into their tax systems. Tax expenditures, within the framework of budgetary principles, are subject to the approval of legislative bodies as part of the budget. In this way, transparency and accountability are ensured. This study aims to examine the development of tax expenditures in the UK, Finland, Chile, Spain, and Turkey, which are members of the OECD, for the period of 2016-2023. Keywords: Tax expenditure; exemption; tax deduction; tax incentives Journal: International Journal of Applied Economic and Finance Studies Pages: 1-38 Volume: 8 Issue: 1 Year: 2023 Month: April DOI: 10.68099/ijaefs.2023.142 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/142 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/142/87 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:8:y:2023:i:1:id:142 Template-Type: ReDIF-Article 1.0 Author-Name: Zeki UÇAR Author-Name: Buket GÜLMEZ Title: Examining of Relationship Between Hofstede's Cultural Dimensions and Paternalistic Leadership in Theoretical Context Publication-Status: Published Abstract: Culture is a phenomenon that differentiates societies from each other. Every society has different beliefs, attitudes and behavior patterns within its own cultural structure. This is an important issue to consider when investigating sociological contexts.  As a matter of fact, the effort to define effective and effective leadership takes into account a western-centered ethic approach. This harms the nature of leadership. Paternalist leadership, which is considered as an effective leader type especially in eastern cultures, served as a litmus and displayed that the characteristics of the leader should be evaluated in the cultural context. Based on what has been stated, in this study, it is aimed to evaluate the paternalist leadership through the cultural dimensions that Hofstede (1991) put forward based on his research. In this context, the relevant literature has been extensively examined and a theoretical analysis has been tried to be put forward. Keywords: Hofstede Culture Dimensions; Paternalist Leadership; Theoretical Analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 39-52 Volume: 8 Issue: 1 Year: 2023 Month: April DOI: 10.68099/ijaefs.2023.143 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/143 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/143/88 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:8:y:2023:i:1:id:143 Template-Type: ReDIF-Article 1.0 Author-Name: Mehmet İslamoğlu Author-Name: Alp Konak Title: Comparative Analysis of Liquidity and Profitability of Foreign and Domestic Capital Banks Publication-Status: Published Abstract: After the 2008 global economic crisis, banks' exposure to liquidity risk did not only result in a decrease in their profitability; It also had negative effects on the stability of the financial system. One of the most important performance indicators used to measure the financial success of banks is their profitability. One of the many parameters aimed at increasing the profitability of banks is the liquidity structures of them and it is known that there is a positive relationship between risk and profitability. In this study, the relationship between the profitability of commercial banks and the liquidity risks they carry has been tried to be revealed by comparatively examining in terms of domestic banks and banks with foreign capital. As a result of the study, it has been determined that the return on assets of foreign capital banks is higher than the domestic capital banks, and the return on equity of domestic banks is higher than the profits of foreign banks. It has been found that the liquidity levels are higher in banks with foreign capital. It has been observed that there is a statistically significant positive relationship between return on assets and liquidity only in foreign banks. Keywords: Foreign capital banks; Domestic capital banks; Liquidity risk Journal: International Journal of Applied Economic and Finance Studies Pages: 53-80 Volume: 8 Issue: 1 Year: 2023 Month: April DOI: 10.68099/ijaefs.2023.144 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/144 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/144/89 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:8:y:2023:i:1:id:144 Template-Type: ReDIF-Article 1.0 Author-Name: Hamdiye Aydın Author-Name: Nurcihan Avşar Bakır Title: Evaluation of The Perception of Sustainability and Environmental Awareness Among Kindergarten Teachers Publication-Status: Published Abstract: Being environmentally friendly, contributing to sustainability, using the world in a livable way for the next generations, and caring about the environment draw attention as a responsibility that every individual should fulfill. Educators play an active role in transferring this sense of responsibility to future generations. Considering that preschool children take adults as models, it can be said that the attitudes and behaviors of adults who spend time with children in this period are very important. At this point, under the fact that kindergarten teachers are role models for children, the importance of teachers' sustainability awareness and high attitudes towards the environment emerges. The aim of this study is to evaluate the perception of sustainability and environmental awareness of 400 kindergarten teachers working in Istanbul according to demographic and general characteristics. Since normal distribution was not provided as a result of Kolmogorov-Simirnov and Shapiro-Wilk normality tests (p<0.05), Mann-Whitney-U test was used for two group comparisons and Kruskal-Wallis test for more than 3 groups. As a result of the analysis, it was determined that female teachers, teachers in the 20-25 age group, married teachers, teachers with 5-10 years of working experience, and private school kindergarten teachers who received training on sustainability and environmental issues had significantly higher sustainability and environmental awareness scores. Keywords: kindergarten; sustainability; environmental awareness; statistical analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 81-101 Volume: 8 Issue: 1 Year: 2023 Month: April DOI: 10.68099/ijaefs.2023.145 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/145 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/145/90 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:8:y:2023:i:1:id:145 Template-Type: ReDIF-Article 1.0 Author-Name: Ertuğ Gözaydın Author-Name: Yavuz Samur Author-Name: Ayşe Gözaydın Title: Statistical Evaluation Of Middle School Students' STEM Motivations Publication-Status: Published Abstract: The objectives of the trainings given in schools under the name STEM as an abbreviation of science, technology, engineering and mathematics branches are to provide knowledge and skills to the student by ensuring the integration of these disciplines with each other. Research conducted in the field also includes findings that it is effective for students’ thinking skills and future career plans. The aim of this study is to determine whether secondary school students' STEM motivations differ in terms of gender, grade, school type, mother's education and father's education. As a result of group difference analyses, significant differences were obtained for the general score of science, technology, engineering, mathematics and STEM motivation. Only for the mathematics dimension, the educational status of the mother and father was not significantly different. When we look at the source of the difference for other dimensions, it was determined that female students, 8th grade students, those who studied in private schools, those whose mothers had postgraduate education and whose fathers had postgraduate education had significantly higher STEM motivation. Keywords: STEM; STEM motivation; secondary school students; statistical analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 102-121 Volume: 8 Issue: 1 Year: 2023 Month: April DOI: 10.68099/ijaefs.2023.146 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/146 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/146/91 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:8:y:2023:i:1:id:146 Template-Type: ReDIF-Article 1.0 Author-Name: Erol Çark Author-Name: Niyazi Altınkaya Author-Name: Tuna Çark Author-Name: Esma Altınkaya Title: Evaluation of Middle School Students' Media Literacy Levels Publication-Status: Published Abstract: Media literacy provides an understanding of the messages conveyed by the media and a critical perspective to understand the nature of the messages and why they are conveyed. For this purpose, media literacy courses are of great importance in raising awareness of children and young people about the media and its effects. The aim of this study is to determine the media literacy levels of 600 middle school students in Istanbul and to reveal statistical differences according to demographic characteristics. Since normal distribution was not provided as a result of Kolmogorov-Simirnov and Shapiro-Wilk normality tests (p<0.05), Mann-Whitney-U test was used for two group comparisons and Kruskal-Wallis test was used for more than 3 groups. As a result of the analysis, according to the 34-item social media literacy scale, the media literacy level of the students participating in the study was found to be at a "good level" since the literacy level for the four sub-dimensions was between "3.41-4.20". In terms of gender, grade, school type, internet use and media literacy training status groups; a significant difference was determined for the dimensions of understanding, analyzing and evaluating messages, using the media consciously, searching for information in the right media sources and creating one's own message (p<0.05). Male students, 8th grade students, private school students, students who spend more than 8 hours a day on the Internet, and students who received media literacy training were found to be significantly different (p<0.05). Keywords: middle school; media literacy; statistical analysis; media education Journal: International Journal of Applied Economic and Finance Studies Pages: 122-144 Volume: 8 Issue: 1 Year: 2023 Month: April DOI: 10.68099/ijaefs.2023.147 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/147 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/147/92 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:8:y:2023:i:1:id:147 Template-Type: ReDIF-Article 1.0 Author-Name: Nizam Tekin Title: Professional Title Differences in Physician Experiences in Remote Health Services Publication-Status: Published Abstract: With the technological developments and the increase in the number of patients day by day, remote health services have become widespread in the health sector. As in many sectors and businesses, the importance of digitalization in the field of health has been understood and infrastructure works have started in the 1990s. It is known that in the first years, health service presentations were made with mobile devices or smart phones for those who could not benefit from health services due to various reasons. With the emergence of the Covid-19 pandemic, the Ministry of Health has developed a telehealth system, which is a remote video inspection service, in order to reduce transmission and to reach health services without threatening public health for risky people. However, there are some problematic areas of remote health services. In particular, physicians who provide remote health services should be informed about the subject, their training, having the necessary tools and equipment, the policies of the affiliated institutions, access, etc. It can cause problems in terms of technical problems such as technical problems and communication with the patient. In the face of this situation, the experience of physicians as providers of remote health services is an important resource to reveal the pros and cons of the system. This study, which examines the experiences of physicians in remote health services, was carried out in 8 different districts on the Anatolian side of Istanbul with the screening technique, one of the quantitative analysis methods. Within the scope of the research, data were collected from 70 general practitioners and 31 specialist physicians from State, Medical Faculty, Education Research and Private Faculty, Education Research and Private hospitals. The findings are that the physicians are beneficial and recommend the distance health service. In addition, a significant relationship was obtained between the improvement of the profession of the distance health service and the recommendation of the distance health service according to the titles of practitioners and specialists of the physicians. Keywords: remote consultation; health personnel; attitude; statistical analysis Journal: International Journal of Applied Economic and Finance Studies Pages: 145-158 Volume: 8 Issue: 1 Year: 2023 Month: April DOI: 10.68099/ijaefs.2023.148 File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/view/148 File-Function: Abstract page File-Format: text/html File-URL: https://journal.bauderpress.org.tr/index.php/ijaefs/en/article/download/148/93 File-Function: Full text File-Format: application/pdf Handle: RePEc:bau:ijaefs:v:8:y:2023:i:1:id:148