https://hdl.handle.net/20.500.11857/4360 2026-06-02T13:51:27Z https://hdl.handle.net/20.500.11857/2707 The evolution of regulations in banking: A cycle-based approach Eken, Mehmet Hasan; Kale, Süleyman; Selimler, H. [No abstract available] 2016-01-01T00:00:00Z https://hdl.handle.net/20.500.11857/2682 The perspectives of the school of applied sciences students to the accounting ethics: The case of kirklareli university school of applied sciences Kayakıran, D.; Doğan, Saime; Kılıç, B. Mobility in capital markets, one of the economic indicators of globalization, is directly related to financial reports consistent with international reporting standards. Economic crises, business insolvencies, and economic scandals in recent years have increased the importance of financial reporting. For this reason, the responsibility of those preparing the financial reports, the presenters, and the auditors has increased. Because of the nature of the profession, a number of issues have become important, especially in terms of the preparation of financial data for the enterprises, keeping the records of books, giving place to equity and impartiality, protection of confidentiality, focusing on the auditing standards and principles, and giving place to independence in the audit (Akbas et al., 2009). The structures and management approaches of the enterprises are changing with globalization. Therefore, the accounting profession also changes and increases the quality of the information produced. But the irregular increase in the number of professionals and unfair competition (Ömürbek and Türkoglu, 2013) caused an increase in unethical behaviors in the accounting profession. In order to eliminate unethical behaviors, it is necessary to develop professional ethics in the accounting profession. For this purpose, professional ethics principles and rules of accounting profession have been revised, and new laws have been enacted by professional organizations in the world and in our country. At the international level, the principles laid down by the IFAC (International Federation of Accountants Ethics Committee) and the AICPA (The American Institute of. © Peter Lang GmbH Internationaler Verlag der Wissenschaften Berlin 2019 All rights reserved. 2019-01-01T00:00:00Z https://hdl.handle.net/20.500.11857/2663 The relationship between special consumption tax and current account deficit in Turkey Akıncı, Adil [No abstract available] 2019-01-01T00:00:00Z https://hdl.handle.net/20.500.11857/2629 Searching for the roots of cryptocurrency throughout history: An analysis of bitcoin Berk, Cem Barter tries to create a fair exchange of goods and services which is applied even today. Money before coin is typically a coin or object which is accepted by the community. Commodities such as cacao seed, salt, and tobacco were used as a medium of exchange. Coins are standard in weight and value which stems from Lydia and brought a rapid civilization to the World. In gold standard and silver standard the value of money was pegged to the value of the metal. Although European Monetary Union is a recent and well-known attempt for countries to accept a single currency, there were earlier attempts such as Latin Monetary Union. There are criticisms on EMU however, leading to ongoing problems such as Brexit. The end of Soviet Union and Yugoslavia are also interesting to analyze monetary consequences. This is an attempt to create a world currency which creates advantages in trade. Under bimetallic standard, money was pegged to the price of gold and silver. Paper money which is inconvertible created inflationary problems. Bretton Woods is an attempt to peg the currency into US Dollar. Currency wars still exist today, which also benefits some countries in trade. Dollarization is the use of US Dollar outside of USA. De-dollarization attempts to trade in currencies other than US Dollar. Banks are important in the use of modern money; however, the issues in money transfer created some alternatives. Digital wallets are less costly and faster when it comes to money transfer. Cryptocurrencies are also available with the help of Blockchain technology. Bitcoin as the most frequently used cryptocurrency is analyzed in this chapter to test its dynamics. © Peter Lang AG 2020. 2020-01-01T00:00:00Z