Welcome to IKU Institutional Repository
OpenAccess@IKU is Istanbul Kultur University's Institutional Repository , established in June 2014 to digitally store and provide open access to academic and artistic outputs in line with international standards and intellectual property rights. The system includes various outputs such as articles, presentations, theses, books, book chapters, reports, encyclopedias, and works of art produced by the university's faculty members and students.
Recent Submissions
The Rise of Artificial Intelligence: Friend or Foe of Economic Growth?
(Gökhan Tuncel, 2025) YOLUSEVER, ARAS
Artificial Intelligence (AI) is fundamentally altering the global economic landscape, unveiling both remarkable growth opportunities and significant challenges. As a pivotal technology of the 21st century, AI is set to revolutionize productivity, catalyze innovation, and spawn entirely new sectors within the economy. Its applications extend across various industries—including healthcare, manufacturing, finance, and logistics—where it streamlines operations and enables advancements that were previously inconceivable. However, the transformative power of AI is accompanied by critical concerns. Potential job displacement resulting from automation, the exacerbation of economic inequality, and ethical considerations surrounding AI deployment remain pressing issues. This analysis delves into the complex and dualistic impact of AI on economic growth, focusing on its ability to enhance productivity and drive innovation while also examining the implications for the labour market and the regulatory framework needed to address these challenges. This discussion evaluates AI's dual role in driving economic prosperity and posing risks to inclusive, sustainable growth. Ultimately, it questions whether AI will be an ally or adversary in achieving equitable economic development.
Intra-Industry Trade Specialization in Türkiye’s Agricultural Sector
(Anadolu Üniversitesi, 2025) YÜKSEL, ŞERİF; Turgan, Erdem
This study examines Türkiye's agricultural trade between 2002 and 2022, focusing on the 20-year period following the 2001 economic and political crisis. Intra-industry trade theory was employed as the research method, with the Grubel-Lloyd index used for measurement. The study highlights that, under neo-liberal policies, developed economies allocate the smallest share of GDP to the agricultural sector, with industrialization and the service sector being prioritized as the foundations of wealth and development. Türkiye adopted a similar approach, shifting its focus away from agricultural growth after 1980 to prioritize investments in industry and services. However, the findings indicate that the countries deriving the most value from agricultural trade—such as the USA, the Netherlands, France, and Germany—are among the most developed. The study also reveals that Türkiye lacks a comparative advantage in the international agricultural market, having opened the sector to competition. Nonetheless, with technological advancements and branding, Türkiye could create added more value in agriculture, potentially increasing its agricultural revenues to levels closer to those of the most developed countries.
The Effects of Hyperinflation on Financial Reporting and Audit Practices: Evidence From Türki̇ye
(Marmara Üniversitesi, 2025) BİRCAN, N. GÖZDE
The purpose of this paper is to reveal the impact and reflections of a hyperinflationary economy, thus hyperinflationary accounting on annual financial reports and independent auditor’s reports in Turkey for the year 2023 regarding IAS 29 Financial Reporting in Hyperinflationary Economies, and International Standard on Auditing (ISA) 701-Communicating Key Audit Matters in the Independent Auditor’s Report & (ISA) 706- Emphasis of Matter Paragraphs in the Independent Auditor’s Report. This study concerns a relatively emerging topic and an additional specific area for which there are a few studies peculiar to each country’s economy. The empirical findings of this study are significant in that they provide a complete map from a broader research perspective. The study adds to the literature by providing valuable insights and content about the matter of hyperinflation which is an ongoing problem in the long term as regards financial reporting and independent auditing. Moreover, it raises awareness about the reporting challenges of hyperinflation for the prospective hyperinflationist periods that might occur in the foreseeable future.
Enneagram Kişilik Tiplerinin Akılcı ve Sezgisel Karar Verme Stilleri Üzerindeki Etkisi
(Mustafa Süleyman Özcan, 2025) KAYSERİLİ, MEHMET
Bu araştırmanın amacı kişilik tiplerinin akılcı ve sezgisel karar verme stilleri üzerinde etkisi olup olmadığını Enneagram kişilik modeli bağlamında incelemektir. Araştırmada nicel araştırma yöntem ve tekniklerinden nedensel karşılaştırma yöntemi kullanılmıştır. Araştırma evreni İstanbul ilinde bulunan bir vakıf üniversitesinde öğrenim gören lisans ve ön lisans öğrencilerinden oluşmaktadır. Basit seçkisiz örnekleme yöntemi ile araştırmaya gönüllü olarak katılan 375 öğrenci örnekleme dâhil edilmiştir. Veriler, Enneagram Kişilik Tipleri Ölçeği ile Akılcı ve Sezgisel Karar Verme Stilleri Ölçeğinden oluşan anket formu kullanılarak toplanmıştır. Anketler katılımcılara yüz yüze görüşmelerle ve çevrim içi olarak uygulanmıştır. Analizler için SPSS 22.0 ve LISREL 8.7 istatistik paket programları kullanılmıştır. Enneagram kişilik tiplerinden Tip-1, Tip-3, Tip-5 ve Tip-8 ile akılcı karar verme stili; Tip-2 ve Tip-4 ile sezgisel karar verme stili arasında istatistiksel olarak anlamlı ilişkiler vardır. Tip-1, Tip-2, Tip-3 ve Tip-9 kişilik tiplerinin akılcı karar verme stili üzerinde anlamlı etkisi vardır ve bu tipler akılcı karar verme stilini %62 oranında açıklamaktadır. Fakat Enneagram kişilik tiplerinin sezgisel karar verme stili üzerinde etkisi yoktur. Sonuç olarak katılımcıların Enneagram kişilik tipleri ile akılcı ve sezgisel karar verme stilleri arasında anlamlı bir ilişki olduğu ve Enneagram kişilik tiplerinin akılcı karar verme stili üzerinde anlamlı etkisinin olduğu söylenebilir. Araştırmada ulaşılan sonuçlar Enneagram kişilik modelinin teorik içeriği ile açıklanabilir nitelikte olup bireylerin kişilik tipleri aracılığı ile karar verme stillerinin öngörülebileceğine dair kanıtlar sunmaktadır. Ulaşılan sonuçların kariyer planlama, işe alım, terfi, ekip oluşturma, bireylerin satın alma kararlarını öngörme gibi birçok alanda kullanılması mümkündür.
Art in Early Childhood Period: Experiences and Effects
(Afyon Kocatepe Üniversitesi Eğitim Fakültesi, 2025) AYDOS, EMİNE HANDE
Art education, which contributes to a wide range of activities from supporting children's fine motor development to increasing aesthetic sensitivity, is a basic learning area that supports children's creativity and strengthens their sensory and cognitive development in the preschool period. The purpose of the research is to create a roadmap for educators engaged in art activities with children from an early age on how these activities can be conducted more effectively for the benefit of children. The study uses a qualitative design, employing phenomenology. Data was collected through in-depth interviews with two participants engaged in art activities with children, using a semi-structured interview form developed by the researcher and refined based on expert opinions. Descriptive analysis was conducted, and codes and themes were generated from the results. The findings were presented under the themes of: (1) the definition and function of art, (2) the implementation process with children, (3) its contribution to the children's development and learning, (4) evaluation process, and (5) recommendations for practitioners. According to the results obtained from the research, it is emphasized that artistic activities in early childhood should be planned according to the interests, needs, and desires of children.