No abstract

The role of education in conservation and in addressing the rapidly increasing environmental problems, while improving the environment, is well-known today. According to the Turkish constitution: Everyone has the right to live in a healthy and balanced environment. Protection of environmental health, prevention of environmental pollutions and development of the environment are the State’s and every citizen’s duty.Education for the environment is not only a task of formal educational institutions, but also of civic organizations, mass media and local municipalities, which play a large role in increasing public awareness. Environmental problems recognize no artificial boundaries based on geography or ideology.For this reason, every nation must be assigned an international task for increasing public consciousness through mass media and education. In this paper, education for the environment in the Turkish national education system will be summarized and discussed, as well as how the principles and ideas of biopolitics would be incorporated into the educational system at each stage.

The aim of this study is to determine the demographic qualifications and occupational-technical skills (job requirements) demanded from employee candidates in their job applications who want to work in the tourism sector and job placements, and provide an insight to employee candidates concerning these qualifications. The study includes the job advertisements of hotel enterprises in Turkey placed on the kariyer.net internet site and relevant job advertisements were examined with content analysis method. A total of 160 job advertisements were evaluated and analyzed regarding 7 job positions within the scope of the study. This study has been considered important as it reveals the qualifications currently demanded by tourism establishments from worker candidates on the basis of department and position and guides employee candidates who want to work in these areas. As a result of the study, it was determined that 53% of present advertisements were placed by hotel enterprises in İstanbul, 24% by hotel enterprises in Antalya and considering in general terms, 90% of occupations being examined within the frame of hotel enterprises were both for women and men and 46% of job advertisements prefer to graduate from tourism and hotel management departments of university (undergraduate or associate degree) or vocational high schools. According to job advertisements, occupations that require a higher educational level (high school and above) and foreign language are as follows: Receptionist, reservation attendant, waiter and bellboy. On the other hand, occupational-technical skills demanded for every profession in job advertisements were determined separately according to relevant positions.

No abstract

ÖZEtik kavramı günümüzde tartışılan konuların başında gelmektedir. Muhasebe elemanlarının etik ilkelere duyarlılıkları ise toplumun çeşitli katmanlarınca farklı algılanmaktadır. Bu katmanlardan biri de vergi müfettişleridir. Bu çalışmada, vergi müfettişlerinin muhasebe meslek mensuplarının etik ilkelere duyarlı-lıkları ile ilgili algılarının tespit edilmesi amaçlanmıştır. Ayrıca vergi müfettişlerinin algıları, tecrübe, eğitim düzeyi, bölgeler ve cinsiyetleri itibariyle farklılık analizine tabi tutulmuştur. Araştırmada, t-testi ile ANOVA testi kullanılmıştır. Veri seti ise anket yöntemiyle derlenmiştir. Derlenen veriler, SPSS istatistik programında analiz edilmiştir. Araştırma sonucunda, muhasebe meslek mensuplarının etik duyarlılığı hakkında vergi müfettişlerinin olumsuz düşüncelere sahip olduğu tespit edilmiştir. Vergi müfettişlerine göre; muhasebe meslek mensuplarının tarafsızlıkları, dürüstlükleri, mesleki yeterlilikleri ve özenleri, gizliliğe riayetleri ve profesyonel davranışları oldukça yetersizdir. A SURVEY ON THE PERSPECTIVE OF TAX INSPECTORS ABOUT ETHICAL SUSCEPTIBILITIES OF THE MEMBERS OF ACCOUNTING PROFESSION ABSTRACTThe concept of ethics is one of the main issues discussed today. The ethical susceptibilities of the members of accounting profession are perceived differently by various strata of society. One of these layers are the tax inspectors. In this study, it has attempted to identify the thinking of the tax inspectors about the ethical sensitivity of the accounting profession members. In addition, perceptions of tax inspectors were subjected to difference analysis in terms of gender, experience, education level and region. In the study, t-test and ANOVA test was used. Data sets were collected with the survey method. The compiled data were analyzed using SPSS. In conclusion, it has been found to have negative thoughts of the tax inspectors about the ethical sensitivity of the accounting profession members. According to the tax inspectors, the accounting profession members are quite insufficient in terms of ethical principals as objectivity, integrity, professional competence and due care, confidentiality and professional behavior.