Sayıştay Dergisi最新文献

筛选
英文 中文
KATILIMCI BÜTÇELEME UYGULAMALARI: TÜRKİYE VE PORTEKİZ DENEYİMLERİNİN KARŞILAŞTIRILMASI
Sayıştay Dergisi Pub Date : 2022-02-04 DOI: 10.52836/sayistay.1068428
Giovanni Allegretti, Mehmet Koçdemir
{"title":"KATILIMCI BÜTÇELEME UYGULAMALARI: TÜRKİYE VE PORTEKİZ DENEYİMLERİNİN KARŞILAŞTIRILMASI","authors":"Giovanni Allegretti, Mehmet Koçdemir","doi":"10.52836/sayistay.1068428","DOIUrl":"https://doi.org/10.52836/sayistay.1068428","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125856686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
KARAPARA AKLAMA VE TERÖRÜN FİNANSMANI İLE MÜCADELEDE YÜKÜMLÜLÜK DENETİMİ VE RİSK ESASLI DENETİM
Sayıştay Dergisi Pub Date : 2022-02-04 DOI: 10.52836/sayistay.1068390
Halis Kiral, Murat Kalem
{"title":"KARAPARA AKLAMA VE TERÖRÜN FİNANSMANI İLE MÜCADELEDE YÜKÜMLÜLÜK DENETİMİ VE RİSK ESASLI DENETİM","authors":"Halis Kiral, Murat Kalem","doi":"10.52836/sayistay.1068390","DOIUrl":"https://doi.org/10.52836/sayistay.1068390","url":null,"abstract":"The proceeds of crime and financing of terrorist organizations, which have reached significant levels all over the world, are accepted as an important global threat, and combating these threats at the international level gains great importance. This study aimed to contribute to developing the supervision of obligation and risk-based supervision activities in combating money laundering and terrorist financing. Supervision of obligation and risk-based supervision are among the important recommendations of FATF (Financial Action Task Force) which sets standards in this field and evaluates the implementations of countries. This study examined the supervision of obligation in Turkey within the framework FATF standards, implementations of other countries, and related legislation. We found that a centralized structure on supervision of obligation in Turkey is preferred, while supervisory authorities and financial intelligence units are generally structured separately and that the regulatory and supervisory authorities conduct these supervisions in the selected country examples. A risk-based plan on the supervision of obligation will provide efficient results with limited resources. Strengthening the organizational and personnel structure of the Financial Crimes Investigation Board (MASAK), which is the national authority in this field, developing its expertise infrastructure for liable parties, obtaining updated and specific data regarding liable parties in this scope and reviewing the liable parties in accordance with the FATF Recommendations will contribute to the process of risk-based supervision of obligation and thus combating money laundering and terrorist financing. Anahtar Kelimeler: Karapara Aklama, Terörün Finansmanı, FATF, Yükümlülük Denetimi, Risk Esaslı Denetim.","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126609482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
TÜRKİYE’NİN CARİ AÇIK SORUNU, NEDENLERİ VE KREDİ GENİŞLEMESİNİN CARİ AÇIK SORUNUNA ETKİSİ: SINIR TESTİ YAKLAŞIMI
Sayıştay Dergisi Pub Date : 2021-10-01 DOI: 10.52836/sayistay.1004668
Utku Altunöz
{"title":"TÜRKİYE’NİN CARİ AÇIK SORUNU, NEDENLERİ VE KREDİ GENİŞLEMESİNİN CARİ AÇIK SORUNUNA ETKİSİ: SINIR TESTİ YAKLAŞIMI","authors":"Utku Altunöz","doi":"10.52836/sayistay.1004668","DOIUrl":"https://doi.org/10.52836/sayistay.1004668","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114796984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
YÜKSEK DENETİM KURUMLARININ KAMUDA DÜRÜSTLÜKLE İLGİLİ RİSKLERİN YÖNETİLMESİNDE ROLÜ
Sayıştay Dergisi Pub Date : 2021-10-01 DOI: 10.52836/sayistay.1004556
Yaşar Uzun, Murat Önder
{"title":"YÜKSEK DENETİM KURUMLARININ KAMUDA DÜRÜSTLÜKLE İLGİLİ RİSKLERİN YÖNETİLMESİNDE ROLÜ","authors":"Yaşar Uzun, Murat Önder","doi":"10.52836/sayistay.1004556","DOIUrl":"https://doi.org/10.52836/sayistay.1004556","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116076999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
KAMU DENETÇİLERİNİN KARAR ALMA MEKANİZMALARINI ETKİLEYEBİLECEK BİLİŞSEL UNSURLAR VE BUNLARIN OLASI NEGATİF ETKİLERİNİ AZALTMANIN YOLLARI
Sayıştay Dergisi Pub Date : 2021-10-01 DOI: 10.52836/sayistay.1004755
Murat Erinç Bayrakci
{"title":"KAMU DENETÇİLERİNİN KARAR ALMA MEKANİZMALARINI ETKİLEYEBİLECEK BİLİŞSEL UNSURLAR VE BUNLARIN OLASI NEGATİF ETKİLERİNİ AZALTMANIN YOLLARI","authors":"Murat Erinç Bayrakci","doi":"10.52836/sayistay.1004755","DOIUrl":"https://doi.org/10.52836/sayistay.1004755","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122477477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE EUROPEAN UNION AND CLIMATE CHANGE: AN AUDITOR’S PERSPECTIVE 欧盟与气候变化:一个审计师的视角
Sayıştay Dergisi Pub Date : 2021-10-01 DOI: 10.52836/sayistay.1004744
Nikolaos Milionis, Hacı Ömer Köse, Matteo Tartaggia
{"title":"THE EUROPEAN UNION AND CLIMATE CHANGE: AN AUDITOR’S PERSPECTIVE","authors":"Nikolaos Milionis, Hacı Ömer Köse, Matteo Tartaggia","doi":"10.52836/sayistay.1004744","DOIUrl":"https://doi.org/10.52836/sayistay.1004744","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117298718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
SÜBVANSİYONLARA FARKLI BİR BAKIŞ: ÇEVREYE ZARARLI SÜBVANSİYONLAR VE SEKTÖREL UYGULAMALARI
Sayıştay Dergisi Pub Date : 2021-07-08 DOI: 10.52836/SAYISTAY.966588
H. Akar, Filiz Gi̇ray
{"title":"SÜBVANSİYONLARA FARKLI BİR BAKIŞ: ÇEVREYE ZARARLI SÜBVANSİYONLAR VE SEKTÖREL UYGULAMALARI","authors":"H. Akar, Filiz Gi̇ray","doi":"10.52836/SAYISTAY.966588","DOIUrl":"https://doi.org/10.52836/SAYISTAY.966588","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114459583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
YAPISAL REFORMLARIN BÜTÇE HAKKININ ETKİN KULLANIMINA ETKİSİ: MEKSİKA ÖRNEĞİ
Sayıştay Dergisi Pub Date : 2021-07-08 DOI: 10.52836/SAYISTAY.968706
Seda Özvar
{"title":"YAPISAL REFORMLARIN BÜTÇE HAKKININ ETKİN KULLANIMINA ETKİSİ: MEKSİKA ÖRNEĞİ","authors":"Seda Özvar","doi":"10.52836/SAYISTAY.968706","DOIUrl":"https://doi.org/10.52836/SAYISTAY.968706","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"191 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123653610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
TÜRKİYE’DE VERGİ YÜKÜ İLE KİŞİ BAŞINA DÜŞEN GAYRİ SAFİ YURTİÇİ HASILA ARASINDAKİ İLİŞKİ: FOURIER YAKLAŞIMI
Sayıştay Dergisi Pub Date : 2021-07-08 DOI: 10.52836/SAYISTAY.968784
A. Akinci, Muhammet Atalay
{"title":"TÜRKİYE’DE VERGİ YÜKÜ İLE KİŞİ BAŞINA DÜŞEN GAYRİ SAFİ YURTİÇİ HASILA ARASINDAKİ İLİŞKİ: FOURIER YAKLAŞIMI","authors":"A. Akinci, Muhammet Atalay","doi":"10.52836/SAYISTAY.968784","DOIUrl":"https://doi.org/10.52836/SAYISTAY.968784","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"60 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116523396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
KURUMSAL İLETİŞİMDE İYİ UYGULAMA ÖRNEĞİ OLARAK SAYIŞTAY BAŞKANLIĞININ İLETİŞİM STRATEJİSİ 审计法院院长的传播战略是企业传播良好做法的典范
Sayıştay Dergisi Pub Date : 2021-07-08 DOI: 10.52836/SAYISTAY.966380
Hakan Karabacak
{"title":"KURUMSAL İLETİŞİMDE İYİ UYGULAMA ÖRNEĞİ OLARAK SAYIŞTAY BAŞKANLIĞININ İLETİŞİM STRATEJİSİ","authors":"Hakan Karabacak","doi":"10.52836/SAYISTAY.966380","DOIUrl":"https://doi.org/10.52836/SAYISTAY.966380","url":null,"abstract":"","PeriodicalId":288711,"journal":{"name":"Sayıştay Dergisi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134515068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信