The spread of the coronavirus has devalued stock indices, lowered commodity prices such as oil, and chaos in financial markets around the world. Fiat currencies have plummeted as central banks injected too much money into affected economies, and an unprecedented recession has hit the world that central banks and financial institutions are unable to cope with. Bitcoin is a virtual currency whose production is the result of a time-consuming computational activity called exploration. This international currency is not managed by any bank and can be used to buy goods from anywhere in the world, it can also be Traded like stocks or coins. The main purpose of this article is to address the pandemic crisis -COVID 19 and Bitcoin as a virtual currency from the perspective of a user, in addition to goals such as familiarity with Bitcoin for strangers, attracting talented people, and showcasing the capabilities of Bitcoin. It is also covered in the virtual world and e-commerce. This article takes a fresh look at the most known digital currency and, by advancing its goals from the legal and economic perspective of Bitcoin, with a view to the e-commerce COVID 19 pandemic crisis in 2019. This money is a new currency with lower transaction costs than traditional currency markets and operates in a decentralized manner without the presence of intermediaries and regulatory bodies such as the government, banks, and financial institutions, unlike traditional currencies issued by governments.

Hile, işletmelerin içinde gizlice dolaşan ve varlıklarının erimesine yol açan önemli bir risktir. Görünmeden ilerleyen bu risk faktörü işletmelerin buna hazırlıksız yakalanmalarına sebep olabilmekte, bu da ağır kayıplara neden olmaktadır. Hile sadece finansal kayba yol açan bir risk değildir, aynı zamanda işletmenin etik kültürünün olumsuz etkilenmesine neden olan, işletmenin itibarını zedeleyen de bir risktir. Bu riski minimize etmek için öncelikle hilenin altında yatan faktörlerinin tanınması ve buna ilişkin önleyici ve tespit edici uygulamaların yerine getirilmesi önem taşımaktadır. Çalışmamızda, hile ile ilgili genel bilgiler verilmiş, Türkiye'deki hile denetçilerinin katılımıyla gerçekleştirilen araştırma sonuçları dikkate alınarak, ülkemizdeki işletmelerde meydana gelen hilelere ilişkin mevcut durum, hilenin verdiği zarar, hile önleme ve tespit yöntemlerinin etkinliği ile hilekâr profili ile ilgili güncel bilgiler sunulmuştur. Ayrıca, hile önleme, tespit etme ve hilekâr özelliklerinin; işletmede tespit edilen hile sayısı, hile tutarı ve hilenin devam etme süresiyle arasında anlamlı bir ilişki olup olmadığı istatiksel yöntemlerle incelenmiştir.

The purpose of this study is to explain the importance of the benefits provided by the applications of Artificial Intelligence (A.I.) and robotic technologies in the logistics industry at different stages. In parallel with the developments required to adapt to the global competitive environment in the globalizing world economy, it is aimed to determine the most accurate predictions for the future in creating savings opportunities in logistics processes. It aims to explain the expectations about Supply Chain Management (SCM) strategies that have become obligatory to change due to COVID-19, a global health problem threatening the world today. The analysis is made with Multi-Criteria Decision Making Method. In this analysis, first, an evaluation is made with the approach of developments followed since the first industrial revolution and the necessity of transition from Industry 4.0 (4IR) to Industry 5.0 (5IR). As a result, a SWOT (Strengths -Weaknesses -Opportunities -Threats) analysis of Turkey's SCM performance was made.