JOURNAL OF SOCIAL, HUMANITIES AND ADMINISTRATIVE SCIENCES (JOSHAS), Year 2025 Issue Cilt 11 Sayı 1

Key Audit Matters in Independent Auditor's Reports: BIST 30 Application

Meltem Gül — 2025-01-27

Independent audit reports fulfil an important role in meeting the information users' need for reliable, relevant and understandable information. The general purpose of audit reports is to express the auditor's opinion on the financial statements and to explain the reasons for the opinion. Audit reports, which have been functioning in a standardised manner until today, have brought about a change in terms of form and content on the grounds that the auditor's opinion does not provide sufficient transparency. According to the new auditing standard published by the International Auditing and Assurance Standards Board (IAASB) in 2017, it is mandatory to state key audit matters in the independent audit reports of listed companies. In this study, the independent audit reports of the companies traded in the Borsa Istanbul 30 index for 2023 were analysed and the key audit issues were reported in terms of content. Within the scope of the research, the content and sectoral distribution of key audit issues were determined. According to the results obtained, it was observed that a total of 74 key audit matters were disclosed in the 30 audit reports analysed. It was determined that the key audit matters disclosed differed according to the sectors.

The Interaction of Communication Satisfaction and Social Support with University Adjustment among University Students

Leyla Şenol — 2025-01-27

This study examines the relationships between student communication satisfaction, social support, and university adjustment. Regression analysis results indicate a significant and positive relationship between student communication satisfaction and university adjustment. A one-unit increase in communication satisfaction leads to a 67.5% increase in university adjustment. Similarly, a significant relationship was found between social support and university adjustment, with a one-unit increase in social support resulting in a 52.9% increase in university adjustment. Additionally, a positive relationship of 42.8% was identified between communication satisfaction and social support.

These findings highlight the critical importance of enhancing student communication satisfaction and strengthening social support mechanisms to foster university adjustment and, consequently, academic success. The study offers practical recommendations for university administrations to improve student satisfaction and develop social support policies while making valuable contributions to the academic literature.

Fossil Energy Sources Trade: Leading Countries and Turkey’s Situation

Leyla Baştan Töke Mahmut Nevfel Elgün — 2025-01-27

The mechanization that began with the Industrial Revolution changed the way work is done and created an environment where energy sources are intensively used. This demand for energy is met by fossil energy sources or renewable energy sources. Fossil kaynaklar, yüksek miktarda karbon içeren ve kömür, petrol ve doğalgaz olmak üzere üç gruba ayrılan kaynaklardır. These resources have a very long natural replenishment period and are also referred to as non-renewable (conventional) energy sources. In the second group, renewable energy sources are classified as geothermal, solar, wind, hydroelectric, hydrogen, biomass, wave, and tidal energy. The self-renewal process of these resources in nature occurs much faster compared to fossil energy sources. However, fossil energy sources are primarily used to meet energy needs. This situation lays the groundwork for the emergence of certain issues. For example, the presence of fossil resources in certain regions of the world creates the problem of inequality in access to energy resources. In this context, the lack of access to the energy resources needed by every country in the world leads to the trade of energy resources. Therefore, countries that are dependent on energy resources to meet their energy needs become energy importers, while countries that export energy resources become energy exporters. In this study, in order to analyze the trade status of fossil energy sources between 2011-2021, the export and import statuses of the top 50 countries were examined, and the countries that are exporters and importers of fossil energy sources were identified. On the other hand, Turkey's position among these countries has also been revealed.

Investigation of the Anxiety Levels Regarding Writing of Primary School and Turkish Language Teacher Candidates

Hatice Vatansever BayraktarHümeyra Uysal ,Şule Öztürk ,Senanur Karadağ — 2025-01-27

The aim of the study is to examine the writing anxiety of teacher candidates in terms of various variables. In this context, the study was conducted with the general screening model, which is one of the quantitative research methods. 197 Primary School Teacher candidates and 84 Turkish Teacher candidates, a total of 281 teacher candidates, were included in the study. The Writing Anxiety Scale developed by Karakaya and Ülper (2011) was used as the data collection tool in the study. Google Forms were used to collect the research data. The link to the form was sent to the teacher candidates and they were asked to fill in the scale with all the information in the form. After the data collection process, the normality assumption was checked before moving on to the analysis of the data and it was determined that the data showed a normal distribution. The analyses were conducted with the help of parametric analyses. As a result of the study, it was found that the writing anxiety of Classroom and Turkish Teacher candidates was at a moderate level. In line with the results, it was suggested that the effectiveness of written expression courses at universities should be increased in order to bring the writing anxiety of Classroom and Turkish Teacher candidates from a moderate level to a low level.

The Effect Of Dıgıtal Game Addıctıon On Hıgh School Students’ Physıcal Actıvıtıes Accordıng To Theır Gender And Sports Partıcıpatıon

Yasemin Pala — 2025-01-27

This study explored how high school students' levels of digital game addiction affect their physical activity competence, considering factors like gender, sports involvement, weekly exercise frequency, and daily digital game use. A total of 656 students, including 282 females and 374 males, participated voluntarily. Data was gathered through an information form detailing participant demographics and characteristics, the "Digital Game Addiction Scale" (7 items) created by Assoc. Prof. Dr. Aylin Yalçın Irmak and Semra Erdoğan in 2015, and the "Physical Activity Competence Scale" (26 items) developed by Prof. Dr. Özcan Saygın, Kemal Göral, Erkan Bingöl, and Halil İbrahim Ceylan in 2017. Both scales were used with the necessary permissions to assess students' digital game addiction and physical activity competence levels, respectively. Descriptive statistics, independent sample t-tests, and one-way ANOVA were employed for data analysis. The results showed a significant difference in digital game addiction levels based on gender, favoring males (t(654) = -3.32, p < 0.05). Additionally, students involved in sports demonstrated significantly higher physical activity competence than non-athletes (t(654) = 9.49, p < 0.01). Weekly exercise frequency also influenced physical activity competence, with students exercising four times a week showing higher adequacy than others (F(4,651) = 16.35, p < 0.01). Furthermore, digital game addiction levels were significantly higher for students playing digital games six or more hours daily (F(3,652) = 53.20, p < 0.01). In light of these findings, the study recommends that the Ministry of National Education conduct awareness campaigns addressing physical activity deficiencies and game addiction among high school students, alongside initiatives promoting responsible internet use and media literacy.

Expectations of Class Teachers Regarding Turkish Courses in New Curriculums

Yasemin YıldızGözde Güneş ,Mehmet Kaan Demir — 2025-01-27

This study aims to identify the expectations of primary school teachers regarding the 2024 Turkish course curriculum in the new educational program. The research is designed using the phenomenological approach, one of the qualitative research methods. Participants consist of 16 primary school teachers working in Karacabey, Bursa, selected based on their voluntary participation. Data were collected using a semi-structured interview form prepared by the researchers. The data from the interviews were coded and analyzed using content analysis and presented in tables. According to the findings, primary school teachers' general expectations of the curriculum include a focus on reading comprehension, an emphasis on national and moral values in terms of approach and vision, fostering reading comprehension and a love for reading in the learning outcomes, simplifying content, promoting active learning in the teaching-learning process, assessing reading comprehension in the evaluation phase, and increasing activities in curriculum implementation.

Bursa Zoo From A Visitor Perspective

Yusuf Çuhadar — 2025-01-27

Zoos are one of the most important urban open spaces that allow urban dwellers to connect with nature. Thanks to the services they provide, zoos give visitors the opportunity to get to know animals. In this way, awareness of nature is created, society is connected with nature and the awareness of animal protection is strengthened. The aim of this study is to evaluate visitors' comments about Bursa Zoo on TripAdvisor platform. Thanks to visitors' reviews, it will be possible to evaluate and improve the experience offered. In order to compile visitor comments, TripAdvisor platform, which is one of the most well-known platforms worldwide and allows consumers to share content, experiences and comments in the field of travel and tourism, was utilized. For the purpose of the study, 177 Turkish online reviews under the theme of Bursa Zoo were analyzed on TripAdvisor. The comments used within the scope of the research are all Turkish comments between 2014 and 2024. The data collected through document analysis were evaluated with a qualitative research approach, and content analysis, descriptive analysis and Kappa analysis techniques were used in data analysis. MAXQDA 2024 qualitative data analysis program was used to examine and analyze the data. A total of 5 different main themes and 13 sub-themes were formed in the online discourses of tourists visiting Bursa Zoo on the TripAdvisor platform. The main themes are listed as positive opinions, negative opinions, information, warning and recommendation. The findings of the research show that visitors are generally satisfied with Bursa Zoo and that the visitors are mostly local. Based on the findings of the analysis, necessary recommendations were developed.

The Relationship Between Religiosity and Forgiveness in High School Student

Bahri Demirci Oğuzhan Avan — 2025-01-27

Research shows that forgiveness has a positive contribution to individuals’ mental health. The relationship between religiosity and forgiveness is important in this respect. If more religious individuals can forgive more easily, this may be reflected as a positive effect on their mental health. For this reason, this study aimed to examine the relationship between religiosity and forgiveness in high school students. The participants were high school students aged between 14-18 years. In the study, religiosity scale and forgiveness scale that can be applied to high school students were used. According to the results obtained, as the level of religiosity increases, the level of forgiveness also increases. According to the results of regression analysis, religiosity is a predictor of forgiveness. As a result, forgiveness is important for mental health and one of the variables that contribute to forgiveness is religiosity.

Keywords: Forgiveness, Religiosity, Mental Health.

The Role of Innovative Technologies in Ensuring Transparency in Public Budgets: Case Country Practices

Mustafa Doğukan Çakmak — 2025-01-27

This study examines the potential contribution of innovative technologies in ensuring transparency and accountability in public budgets. In particular, the role of technologies such as blockchain, big data analytics, open data platforms, the Internet of Things (IoT) and artificial intelligence in democratic governance is analyzed. Transparency is a vital principle for ensuring accountability in public administration and citizens' access to information. In this context, the study examines innovative practices in countries such as Estonia, South Korea and Brazil and reveals how these practices have been successful in public financial management. International examples show that blockchain-based systems are effective in increasing data security and transparency. Moreover, open data portals make public expenditure data more accessible, which increases citizens' trust in public administration. In the Turkish context, concrete recommendations are offered, such as strengthening e-participation mechanisms, developing user-friendly open data platforms, and integrating big data analytics into public budget processes. The analysis emphasizes that Turkey should benefit from international best practices in order to achieve a more participatory and transparent structure in public financial management. In this context, the effective use of innovative technologies will not only increase accountability and transparency, but also reinforce citizens' trust in government.