WoS İndeksli Yayınlar Koleksiyonu
Permanent URI for this collectionhttps://gcris.khas.edu.tr/handle/20.500.12469/4465
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Browsing WoS İndeksli Yayınlar Koleksiyonu by Department "Fakülteler, Hukuk Fakültesi, Özel Hukuk Ana Bilim Dalı"
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Article Citation Count: 05403 Sayılı Kanun Çerçevesinde Terekedeki Tarım Arazilerinin Devredilmesi Karşısında Muris Muvazaası(Istanbul Univ, 2020) Uzun Kazmacı, Özge; Kazmacı, Özge UzunThe Law on Protection of Soil and Land Use, numbered 5403, aims to protect the unity of agricultural lands, and to prevent the division of the soil with inheritance. This law stipulates first, the possibility regarding the giving over of the agricultural land in succession to one or more heirs, to a family partnership, to a limited liability company or to a third person with the consensus of the heirs and second, in case of disagreement, the judge shall decide whether to leave the agricultural land to a competent heir or to sell the land. Furthermore, according to this law, the competent heir to whom the agricultural land will be left can be determined by means of testamentary disposition. It is possible and also valid within the legal constraints that the testator can also transfer the agricultural land to one of the heirs while he is alive. It is arguable whether this transaction can be considered as the testator’s simulation or not, if this transaction has also been made with a simulated transaction. Some principles are set out by the Supreme Court in terms of the simulation of the testator, and although these principles and decisions are criticized by the doctrine, such cases are held by these principles. The purpose and the regulations of the Law numbered 5403 shall be taken into consideration in determining testator’s simulationArticle Citation Count: 0The approaches behaviors and reactions of taxpayers against taxation in Diyarbakir(Bilgesel Yayincilik San & Tic Ltd, 2009) Erol, Ahmet; Çiçek, Halit; Karakaş, MehmetThe approaches behaviors and reactions of taxpayers against taxation in Diyarbakir This study has been devoted to analyse and determine the taxpayers thoughts on tax burden tax evasion and the tar administration as well as their tax perception manners and the degree of the justness of taxes being paid by the individuals living in the city of Diyarbakir. In this study responses given to the survey questions were analyzed for the 395 individual taxpayers that have activities within the boundaries of this city and evaluations were made based on the findings obtained. These individuals are made tip of those who are obligated to pay income taxes (taxpayers who are subject to the real system taxpayers who are subject to basic system and the salaried), those who are obligated to pay corporate taxes , those who are obligated to pay inheritance and transfer taxes, and those consumers who are responsible for paying VAT (value added tax).Article Citation Count: 1A critical analysis of current legal developments on the political participation of minorities in Turkey(2010) Akbulut, OlgunThis is a follow-up article to the one published in the IJMGR half a decade ago (Vol. 12 2005). Although there have been domestic and international legal cases that are directly concerned with the political participation of minorities in Turkey few improvements have been made in law covering the subject. This encouraged this author to analyse and criticise the judgements of the European Court of Human Rights and the legal and political actors at domestic level. The aim of this article is to reflect upon how international human rights monitoring affects national laws in certain thorny issues such as the rights of minorities. Since the current and previous articles have a common theme and complement each other I strongly recommend reading both articles. © 2010 Martinus Nijhoff Publishers.Article Citation Count: 15Internal Customer Satisfaction Improvement with QFD Technique(Emerald Group Publishing Limited, 2016) İmer, Havva Pınar; İmer, Havva Pınar; Ergin, Kebire NazlıPurpose - The purpose of this paper is to employ quality function deployment (QFD) method for translating internal customer needs and expectations into appropriate service specifications to perform existing process assessments in relation to quality characteristics for increasing internal customer satisfaction. Design/methodology/approach - The integration of SERVQUAL into QFD has been used to set the success factors to improve quality in the textile industry. One of the largest textile companies in Turkey provided the sample. A SERVQUAL-type of questionnaire was used and a total of 32938 questionnaires were distributed both manually and online 24551 usable were received comprising a response rate of 77.31 percent. Findings - Findings of the QFD application suggest internal customer focus as having the highest weight score of almost 12 percent improvement. In addition improvements in technical requirements of politeness and process communication have a 9 percent impact each on internal customer satisfaction criteria. Research limitations/implications - QFD technique is able to provide companies with a better understanding of internal customer expectations and translate these into appropriate service specifications and perform existing process assessment. Originality/value - This paper is a first attempt that applies this integrative approach to a different type of industry thus offering practical and applied information for professionals engaged in academia and as practitioners.Article Citation Count: 11Introducing a Fairness-Based Theory of Prosecutorial Legitimacy Before The International Criminal Court(Oxford University Press, 2016) Varakı, MarıaThe International Criminal Court became operative in 2002. The first prosecutor of the Court faced the enormous challenge of setting up a series of policies addressing at the same time the backlog of overriding expectations. His task was daunting and his prosecutorial choices triggered a series of controversies among a variety of relevant audiences while the concept of legitimacy appeared to become the panacea to the debate. The current contribution purports to achieve a twofold goal using a doctrinal descriptive and normative angle: (i) to provide an alternative normative theory of the thorny principle of prosecutorial discretion and particularly of the interests of justice reference based on the fairness aspect of legitimacy and (ii) to recommend an alternative to today's adopted prosecutorial policy with regard to the interests of justice reference in Article 53 emphasizing its long-term effect on the overall perception of the Court.Book Part Citation Count: 1Legal Background of Autonomy Arrangements in Turkey from Historical Perspectives(Brill, 2019) Akbulut, Olgun[Abstract Not Available]Book Part Citation Count: 0Minority Self-Government in Europe and the Middle East From Theory to Practice Preface(Brill, 2019) Akbulut, Olgun; Aktoprak, Elçin[Abstract Not Available]Article Citation Count: 0Potential Impact of the COVID-19 Pandemic on Interpretation and Application of Double Tax Treaties on Income and on Capital(Istanbul Univ, 2020) Yazıcıoğlu, Alara EfsunIt is undisputed that the measures taken by governments to enable their citizens to safeguard a certain social distance and thereby to contain the COVID-19 pandemic as much as possible caused a considerable negative impact on economic activities. Most governments took a series of immediate tax measures at a domestic level to mitigate that impact. Traditionally, large-scale economic problems, such as the ones that have resulted from the COVID-19 pandemic, give rise not only to domestic law and tax policy modifications but also to several legal and policy amendments at regional and international levels. The most recent example is the financial crisis of 2008. Following the crisis concerned, among other developments, the implementation of a Europe-wide Financial Transaction Tax was suggested and international exchange of information gained unprecedented importance, which resulted in significant international efforts in that particular area that are still ongoing. This article focuses on the potential impact of COVID-19 on interpretation and application of double tax treaties on income and on capital. To this end, problems that may occur concerning interpretation and application of double tax treaties are analyzed and then the current status of the international tax law projects, which were already ongoing before the COVID-19 crisis, relating to a potential update of such treaties is briefly examined. Most of the problems that may occur due to the pandemic in a double tax treaty context were analyzed in a document entitled "OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis" published by the OECD Secretariat on April 3, 2020. The residency of natural and legal persons, the creation of a permanent establishment, and the taxation of income earned by cross border workers were examined in the document concerned. Although it was not possible for the Secretariat to clarify issues relating to transfer pricing, that particular field is also in need of, and prone to, important developments. COVID-19 pandemic gave rise to some doubt on the progress of the ongoing work on double tax treaties, such as the work that is being conducted on the digitalization of the economy. The projects concerned continue at their regular pace, without any significant delay, as per the statement made by the OECD.Book Part Citation Count: 0The "revival" of sovereignty via the complementarity regime and the "doctrinal" idea of responsibility to protect; what about constitutionalisation?(Routledge, 2016) Varakı, Marıa[Abstract Not Available]Conference Object Citation Count: 3Article Citation Count: 0Toplu Pazarlık Ve Toplu İş Sözleşmesi Sistemine Eleştirel Bir Yaklaşım(Istanbul Univ Fac Law, 2016) Güzel, Ali[Abstract Not Available]Article Citation Count: 0THE WORKERS ON THE PERSONAL LIFE, THE CONSULTANCY "NOT TO BE RETAINABLE"(Istanbul Univ, 2016) Ugan Çatalkaya, Deniz[Abstract Not Available]
