Template-Type: ReDIF-Article 1.0 Author-Name: Burcu KILINÇ SAVRUL Author-Email: kilincburcu@hotmail.com Author-Workplace-Name: Çanakkale Onsekiz Mart Üniversitesi Author-Name: Aysel TAŞKIN Author-Email: ayseltaskin@ymail.com Author-Workplace-Name: Çanakkale Onsekiz Mart Üniversitesi Title: EFFECTS OF INDIRECT AND DIRECT TAXES INCOME DISTRIBUTION IN TURKEY Abstract: One of the problems of income distribution in developed or developing countries with the biggest problems of teh economy without distinction, while also emerges as a problem in Turkey. One of the main objectives of the countries is to provide a fair income distribution as possible due to the effects it has on growth, development and the same social welfare. In this study, with the objective of providing justice in income distribution, income in the tax system of the country and the resulting income tax implemented in Turkey it has attempted to explain the impact on the distribution. In the study, tax and income distribution concepts are explained. The study of income distribution and the development process of tax system in Turkey was examined. Finally, indirect and direct tax revenues are analyzed separetelt and the effects on income distribution are tried to be reached. According to the results obtained by Kernel Regression Method; indirect taxes had a negative effect on achieving fairness in income distribution and increased the gini coefficient by %28.1, while direct taxes reduced the gini coefficient by %14.1 and had a positive effect. Therefore, it is understood that the share of direct taxes in tax revenues should be increased in order to ensure equality in income distribution. Journal: Eurasian Academy of Sciences Social Sciences Journal Pages: 1-19 Volume: 29 Issue: 29 Year: 2020 Month: Mar DOI: 10.17740/eas.soc.2020.V29-01 File-URL: https://eurasianacademy.org/index.php/socialsciences/article/view/285 File-Format: Application/pdf Handle: RePEc:eas:journl:v:29:y:2020:i:29:p:1-19 Template-Type: ReDIF-Article 1.0 Author-Name: Funda KOCAAY Author-Email: fkocaay@gmail.com Author-Workplace-Name: Ankara Üniversitesi Title: THE CONCEPT OF SAFETY CULTURE IN WORKING LIFE-HEALTH AND LITERATURE REVIEW ABOUT THE SECURITY CULTURE PERCEPTION Abstract: Providing a safe environment in business life; strengthening the communications between employees, using the equipments efficiently, increasing the motivation of workforce and strengthening corporate belonging, have great importance for institutions and enterprises at micro level. On a higher scale, it is stated that these issues also have serious beneficial effects on the national economies. At this point, the concept of security culture has come to the force as a concept that should be taken into consideration especially in the business world. In this context, studies of measuring the perceptions of managers / employees towards security culture and determining the dimensions of security culture are increasingly emerging as a research area in the world of science. Journal: Eurasian Academy of Sciences Social Sciences Journal Pages: 20-32 Volume: 29 Issue: 29 Year: 2020 Month: Mar DOI: 10.17740/eas.soc.2020.V29-02 File-URL: https://eurasianacademy.org/index.php/socialsciences/article/view/286 File-Format: Application/pdf Handle: RePEc:eas:journl:v:29:y:2020:i:29:p:20-32 Template-Type: ReDIF-Article 1.0 Author-Name: Yunus BUDAK Author-Email: ynsbdk04@gmail.com Author-Workplace-Name: İstanbul Üniversitesi Title: VIEWING TO PUBLIC ASSISTANCE BY PERSPECTIVE OF POVERTY-SOCIAL EXCLUSION: A FIELD RESEARCH Abstract: Public benefits are one of the most important tools of social state. These benefits usually have an impact on disadvantaged groups. It reveals how effective aid is, especially on poor individuals. However, it made it even more important whether those who were poor and receiving cash from the public were excluded by the society in this process. Data were obtained using qualitative research technique with disadvantaged individuals. Qualitative research accepted the important data collection technique by interviewing those who receive social assistance interviews.A general framework for poverty-social exclusion of the social benefits they receive to individuals was tried to demonstrate. Journal: Eurasian Academy of Sciences Social Sciences Journal Pages: 33-44 Volume: 29 Issue: 29 Year: 2020 Month: Mar DOI: 10.17740/eas.soc.2020.V29-03 File-URL: https://eurasianacademy.org/index.php/socialsciences/article/view/287 File-Format: Application/pdf Handle: RePEc:eas:journl:v:29:y:2020:i:29:p:33-44 Template-Type: ReDIF-Article 1.0 Author-Name: Gökçe TEKİN TURHAN Author-Email: gokcetekinturhan@gmail.com Author-Workplace-Name: Nişantaşı Üniversitesi Title: THE EFFECT OF FINANCIAL DEVELOPMENT ON FOREIGN DIRECT INVESTMENT: A CASE OF TURKEY Abstract: Achieving and sustaining economic growth is one of the main economic goals of countries. Financial development and foreign direct investments are principal concepts that contribute to the realization of this goal. The existence of an advanced financial system is needed in order to create and increase the level of savings that constitute the most important source of economic growth. The development of a financial system also accelerates a country's internalization capacity, ensuring efficient allocation of resources and easing in foreign direct investment transactions. Thus, developing financial systems contribute to the economic growth process by increasing domestic savings and facilitating the inflow of foreign direct investments. The aim of this study is to demonstrate the short-and long-term relationships between M2/GDP, private sector loans/GDP, stock market capitalization rate and openness rate variables for developing Turkey. To this end, [2000.Q1-2019.Q4] the Johansen cointegration analysis for the quarter data determined the long-term relationship and the short-term relationship as a result of the vector error correction model. Apart from the stock market capitalization rate, other arguments have a positive effect on foreign direct investments. It was determined that the high-impact variable is M2/GDP and the lowimpact variable is the openness rate variable. Journal: Eurasian Academy of Sciences Social Sciences Journal Pages: 45-59 Volume: 29 Issue: 29 Year: 2020 Month: Mar DOI: 10.17740/eas.soc.2020.V29-04 File-URL: https://eurasianacademy.org/index.php/socialsciences/article/view/288 File-Format: Application/pdf Handle: RePEc:eas:journl:v:29:y:2020:i:29:p:45-59 Template-Type: ReDIF-Article 1.0 Author-Name: Enes Malik ÜNAL Author-Email: enesmalikunal@gmail.com Author-Workplace-Name: İstanbul Ticaret Üniversitesi Author-Name: Hicabi ERSOY Author-Email: hersoy@ticaret.edu.tr Author-Workplace-Name: İstanbul Ticaret Üniversitesi Title: THE EFFECT OF DIVIDEND DISTRIBUTION POLICIES ON FINANCIAL PERFORMANCE: AN APPLICATION ON BIST DIVIDEND 25 INDEX Abstract: The decision of the companies to distribute profit to their partners during the year, how much of them will be distributed and how much will be kept within the company, and the method of distribution is defined as dividend distribution policies. The strategies that companies follow while determining their dividend distribution policies have an impact on the company's performance. The aim of this study is to analyze the effect of dividend distribution policies of 25 companies within the scope of BIST Dividend 25 Index on financial performance. The implementation period is based on the 10 years between 2009-2018. In the study, panel regression analysis method was implemented. Equity profitability and asset profitability variables were used to analyze the financial performance of companies. As the dividend distribution policies of companies, whether the dividends are distributed or not and the dividend payout ratio variables are used. Since it is thought to have an impact on financial performance, the total assets and leverage ratio of the companies are also included in the model of the study. As a result of the applied panel regression analysis; it has been determined that dividend payout ratio and equity profitability and asset profitability are singnificant and positively related, leverage ratio and equity profitability and asset profitability are singnificant and negatively related, firm size and equity profitability and asset profitability are significant and positively related, and that there is a positive and enhancing effect on the equity profitability and asset profitability of dividend distribution. Journal: Eurasian Academy of Sciences Social Sciences Journal Pages: 60-79 Volume: 29 Issue: 29 Year: 2020 Month: Mar DOI: 10.17740/eas.soc.2020.V29-05 File-URL: https://eurasianacademy.org/index.php/socialsciences/article/view/289 File-Format: Application/pdf Handle: RePEc:eas:journl:v:29:y:2020:i:29:p:60-79 Template-Type: ReDIF-Article 1.0 Author-Name: Yahya Can DURA Author-Email: y.can.dura@icisleri.gov.tr Author-Workplace-Name: İçişleri Bakanlığı - Planlama Uzmanı Title: THE ROLE OF INSTITUTIONS IN ECONOMIC GROWTH: A LITERATURE REVIEW Abstract: There has been intense academic debate over what growth sources have been in recent years. At this point, the inadequacy of classical growth theories and the very different levels of development among societies caused economists to turn their eyes to the concept of institution. The issue of the role of institutions in economic growth has been explored with many academic studies, especially starting in the 1990s. In this study, the results of 61 different academic studies that analyze the impact of institutions on economic growth over a 23-year period (1995-2017) with different parameters and methods are analyzed in detail within the theoretical framework. Journal: Eurasian Academy of Sciences Social Sciences Journal Pages: 80-102 Volume: 29 Issue: 29 Year: 2020 Month: Mar DOI: 10.17740/eas.soc.2020.V29-06 File-URL: https://eurasianacademy.org/index.php/socialsciences/article/view/290 File-Format: Application/pdf Handle: RePEc:eas:journl:v:29:y:2020:i:29:p:80-102 Template-Type: ReDIF-Article 1.0 Author-Name: Hulusi ERSOY Author-Email: ehulusi@gmail.com Author-Workplace-Name: Uşak Üniversitesi Author-Name: Yılmaz BAYAR Author-Email: yilmaz.bayar@usak.edu.tr Author-Workplace-Name: Uşak Üniversitesi Title: WOMEN EMPLOYMENT IN TELEPHONE SERVICE IN THE OTTOMAN STATE AND SOME TROUBLES Abstract: The new sectors emerged as a consequence of the developments in the science. The first application depending on the electrical energy is telegraph systems and their operations. The telephone was invented using a similar technique soon after the invention of telegram. It is necessary to actively recruit personnel at the enterprise level in this technical system, which is for communication purposes. In this context, the Ottoman state awarded a contract of the telephone services to a special group of entrepreneurs in thirty years after the invention of the telephone system. The female officers were employed to ensure communication in the telephone communication. The foreign business employed the minority women from the Ottoman citizens, and the aforementioned situation attracted the reaction of Muslim women. The reaction of the Muslim women found a response. With this aspect, women's employment in the sector was first considered. In this article, the problems of some female officers working in Dersaadet Telephone Company and in government services were discussed. Journal: Eurasian Academy of Sciences Social Sciences Journal Pages: 103-108 Volume: 29 Issue: 29 Year: 2020 Month: Mar DOI: 10.17740/eas.soc.2020.V29-07 File-URL: https://eurasianacademy.org/index.php/socialsciences/article/view/291 File-Format: Application/pdf Handle: RePEc:eas:journl:v:29:y:2020:i:29:p:103-108