Suchergebnisse

Internal auditing is a collection of activities performed to bring value to corporate operations. It is critical for organizations to have effective and efficient internal control in order to continue their operations and compete with rivals. The management of the firms is also responsible for the implementation and monitoring of effective audit operations. Therefore, top management must be thorough and open in their approach to internal audits. As a result, internal audit efforts are critical for businesses.
This study was conducted from a management standpoint to establish the elements that actively contribute to the effectiveness of effective internal audit activity in organizations. The efficacy of audit units in organizations, the quality of audit work, organizational independence, career advancement prospects, and senior management support for the internal audit unit were all attempted to be assessed using the criteria. In the study, he conducted face-to-face interviews with enterprises in the Diyarbakir Organized Industrial Zone. The research found that the competency of internal auditors in firms, the quality of audit work, organizational independence, and career advancement prospects existed and that enterprises had a statistically significant and beneficial influence on the efficacy of audit units. However, statistical analysis revealed that there is no relevant association between the businesses' senior management's support and the efficacy of the enterprises' internal audit units and that the enterprises have no influence on the performance of the internal audit units.

In parallel with the rapid advancement of technology, the increasing use of smartphones causes some problems. "Nomophobia", which refers to the state of being away from the cell phone or having connection problems, is one of these problems. The aim of this study is to examine whether the level of nomophobia of academicians teaching at a university located in the west of Türkiye differs significantly in terms of age, gender, academic title and marital status variables. The sample of the study consisted of 205 academicians working at the university who voluntarily participated in the study. In the data collection process of the study, a questionnaire was used to determine the level of nomophobia. Data analysis of the study was carried out using independent sample t-test and analysis of variance test. The results of the analysis revealed that there was no statistically significant difference between the participants' general nomophobia levels and nomophobia dimensions in terms of gender, marital status and academic title variables, while there was a significant difference between the categories of age variable. Considering the findings of the study, it can be said that it is very important to understand how nomophobia questionnaire scores differ according to demographic characteristics in order to increase the efficiency and effectiveness of academicians and to develop new strategies in this direction.

We identified many archaeological localities as a result of the intensive archaeological surveys in and around Kamaz Valley (Atakum/Samsun). We reached conclusions regarding prehistoric periods in Dombalaktepe, Gucuktepe, and Kümbettepe settlement mounds. The existence of original culture in the coastal part of the Samsun Region is one of the question marks in our research, and the dates when the settlement started and what kind of process it underwent was our other question. The response from a small number of settlement mounds and a limited number of surface finds has led us to ask new questions and discuss the available data with temporary suggestions. Accordingly, based on its current appearance, the area, which is not rich in raw materials, appears to be the land of a transhumance community, which prefers a farmer/gatherer lifestyle and makes livestock and hunting. A small number of chipped stone finds confirm this. Its potteries, on the other hand, are a little more complex; Dark Faced Burnished/Unburnished Ware, which includes red-black groups, makes up the dominant majority. White paint ornaments on black face ware, called "White-Painted Pottery", whose traditional origins and development we have seen in the Aegean and Western Anatolia, offer relatively more custom comparisons. Other than these, examples with chaff-face pottery and impressed pot base reflect traditions that refer to early times. Compared to Ware groups, vessel forms are harder to characterize. Yet we have indirect evidence to look for all this chronologically in the LC and beginning of EBA period.