Suchergebnisse

After the collapse of the Soviet Union, Russia started to reverse the difficult experience it had in the international arena and domestically from the 2000s, and as a new foreign policy target, it sought to expand its sphere of influence, especially in certain regions. Within the framework of the multipolar world discourse, Russia has focused on the Eastern Mediterranean, whose strategic importance has increased with the discovery of new energy resources in recent years, to gain power in the international arena. Russia seized the opportunity to develop bilateral relations with the countries of the region effectively in the region in 2011 with Russia's intervention in the Syrian civil war. In conclusion, the aim of the study is to seek answers about the development of Russia's bilateral relations with the Eastern Mediterranean countries and the extent of the soft balancing policies used by Russia with the regional countries that aim to establish its own sphere of influence in the region.

The agenda for the fight against corruption has become a prominent part of the relationships of international organizations with nation-states. This article analyses the fight against corruption as a vital topic in Turkey's bid for European Union (EU) membership. It also assesses the EU's approach and framework for the candidate countries. For this purpose, qualitative document analysis is carried out on 80 EU documents on Turkey for the years between 1998 and 2021, based on process tracing. The analysis demonstrates that corruption is a persistent issue in Turkey across multiple fields. Progress is still slow, and Turkey is far from fulfilling the membership requirements for the fight against corruption. The EU has advocated for political will and a new strategy to address corruption in Turkey, focusing on institutional capacity and governance, international commitments, the fight against
clientelism and political corruption, and the independence of the judiciary.

DDR processes, the design of which follows technical knowledge produced by international organizations and programs, have become a standard way for addressing the process of armed groups' transition from armed to civilian life. However, the components of DDR, namely disarmament-demobilization-reintegration, may themselves be contested at the local level. This study investigates this contestation through the case of the Colombian peace process, with a focus on ex-combatants' perspectives. Based on extensive fieldwork in Colombia, this study investigates how and why former combatants contest DDR components. Former FARC members rejected disarmament and demobilization terms since they indicate an idea of defeat. They also rejected "reintegration" since, in Colombia, reintegration indicates a different process focusing on individual reintegration. Thirdly, many FARC members refute the term "ex-combatant", arguing that the group continues its struggle in the political arena. The study contributes to recent research focusing on domestic understandings of international norms and practices in peace processes.

Şirketlerin üretmiş olduğu bilgilerin bilgi kullanıcıları için güvenilir olmasını sağlamaya yönelik hukuki araçlardan en önemlisi "denetim"dir. Denetimin farklı türleri olmakla birlikte bunlar arasında "güvence denetimi" olarak ifade edilen faaliyet, finansal ve finansal olmayan özel nitelikli bilgilerin tarafsız, bağımsız ve uzman kişiler tarafından bu alana ilişkin oluşturulan belirli standartlar çerçevesinde incelenip "doğrulama hizmeti" veya "doğrudan denetim" yoluyla "makul" veya "sınırlı" olmak üzere iki tür güvence düzeyine ulaşılmasına yönelik bir faaliyettir. Söz konusu faaliyet, Uluslararası Muhasebeciler Federasyonu (The International Federation of Accountants, IFAC) bünyesindeki Uluslararası Bağımsız Denetim ve Güvence Denetimi Standartları Kurulu (International Auditing and Assurance Standards Board, IAASB) tarafından hazırlanan ve Türkiye de dâhil birçok ülkede model olarak kullanılarak yürürlüğe konulan belirli standartların kapsadığı konularda yürütülebilmektedir.
Türkiye'de özellikle son dönemde daha da önem kazanmış olan konkordato süreçleri, sürdürülebilirlik raporlamaları ve sermaye piyasası araçlarının halka arzı için hazırlanan izahnamelerde yer alan birtakım bilgiler hakkında güvence denetiminin gerçekleştirilmesi bu konuda yürürlüğe konulan standartları önemli kılmaktadır.
Bu çalışmada güvence denetiminin kavramsal çerçevesi ve terminolojisi, hukuki altyapısı, yürürlükte olan güvence denetimi standartları ve güvence denetiminin Türkiye'deki kullanım alanları ele alınmıştır. Aynı zamanda bu faaliyetin yürütülmesine temel teşkil eden güvence denetimi sözleşmesi; sözleşmenin tarafları, şekli ve hukuki niteliği bağlamında incelenmiştir.