Blokzincir teknolojisindeki gelişmelerle birlikte, NFT'ler (Non-Fungible Tokens) özellikle sanat, medya, oyun ve koleksiyon gibi alanlarda alternatif birer yatırım aracı olarak giderek daha fazla tanınan özgün dijital varlıklar haline gelmiştir. Kripto para varlıklar ile ile ilgili geniş bir literatür ve düzenleme altyapısı olmasına rağmen NFT konusu yeterince araştırılmış değildir. Bu çalışma, NFT'lerin muhasebeleştirilmesi, değerlemesi ve finansal raporlama süreçlerini hem ulusal hem de uluslararası muhasebe standartları çerçevesinde incelemektedir. Çalışmada, Kamu Gözetimi Kurumu (KGK), IASB, FASB, IAASB, AICPA ve SEC dahil olmak üzere standart yapıcı ve düzenleyici kurumların yaklaşımlarını incelemek amacıyla karşılaştırmalı bir döküman analizi yapılmıştır. Araştırmada, NFT varlıklarını finansal tablolarında raporlayan şirketlerin halka açık finansal raporları döküman analizi kullanılarak incelenmiştir. Bu belgeler, NFT varlıklarının sınıflandırılması, değerlemesi ve dipnot açıklamaları gibi temalara göre incelenmiştir. Alanında önde gelen şirketleri seçmek için amaçsal örnekleme kullanılmış, bu da mevcut raporlama uygulamalarının derinlemesine incelenmesini sağlamıştır. Bulgular, özellikle değerleme yöntemleri, sınıflandırma tercihleri ve muhasebeleştirme gerekliliklerinde önemli uygulama farklılıkları olduğunu ve NFT varlıklara özgü düzenleme eksikliklerini ortaya koymaktadır. Bu sonuçlar, NFT'lerin finansal raporlama sistemlerine entegrasyonuna rehberlik edecek daha net, tutarlı ve kapsamlı muhasebe standartlarına duyulan ihtiyacın altını çizmektedir. Çalışma, muhasebe profesyonelleri ve politika yapıcılar için hem teorik söyleme hem de pratik rehberliğe katkıda bulunmayı amaçlamaktadır.
Bu makale, merkeziyetsiz finans (DeFi) alanındaki araştırmaları bibliyometrik metodolojiyle analiz ederek literatürdeki eğilimleri ve bilgi boşluklarını değerlendirmeyi amaçlamaktadır. Web of Science (WoS) veri tabanında “(TS=("Decentralized Finance" OR "Defi")” anahtar kelimesiyle taranan 301 yayının dağılımı, alıntı ağları, yazar işbirlikleri ve tematik yoğunlaşmaları detaylı bir şekilde incelenmiştir. Bulgular, DeFi’nin blokzincir teknolojisinin benimsenmesinde ve finansal sistemlerin dönüşümünde önemli bir rol oynadığını göstermektedir. Mevcut bankacılık sistemine uygulanabilir bir alternatif sunma potansiyeline sahip olan DeFi, teknolojik altyapı, düzenleyici çerçeveler ve risk yönetimi gibi kritik alanlarda yoğun akademik ilgi görmektedir.
Basic ideas and properties of blockchain are reviewed: architectures, blockchain application models, especially decentralized autonomous organizations and applications, private blockchain systems, and blockchain services.Blockchain infrastructure in application is analyzed: reality and myths.Focuses on current trends in the use of blockchain for business and society in terms of opportunities, threats and risks.Blockchain application areas are presented, such as government, business, financial institutions, cryptocurrencies and ICOs, smart contracts, and current trends in the use of blockchain technology.Special attention is paid to various blockchain applications, including decentralized autonomous organizations, smart contracts, and private blockchains.Current trends in the use of technology in various fields such as financial services, public administration and cryptocurrencies are examined in detail.The article also examines in detail the potential risks and threats associated with the use of blockchain, as well as practical recommendations for minimizing and managing them.This material provides valuable research for information technology, business, and public policy professionals seeking to better understand and assess the potential and risks of blockchain in today's world.
Today, the dynamic progress of technology has revealed many effects both individually and socially. Advances in technology and widespread use of the internet have pushed individuals, companies, and countries along with them to keep up with innovations and digital transformation. Blockchain technology has also been one of these areas. The technology in question is used in many industries, including the arts and banking. Blockchain technology has begun to generate value in games, including Non-Fungible Tokens (NFTs). However, a new digital token has recently emerged and has taken its place in the modern financial world. With the growth of the digital economy day by day, the interest in NFTs is also increasing. NFTs - as cryptographic assets - are immutable digital certificates in which ownership or other rights are stored on a blockchain. An NFT is a cryptographic asset that has been authenticated and exchanged using blockchain technology. Due to the anonymous nature of the blockchain, everyone can see and follow all trading processes, including the birth (issuance) of each NFT, by account numbers. However, there are some problems with the taxation of NFTs. The aim of this study is to offer various solutions for the problems that arise in the taxation of NFT earnings. There is a gap in the literature in this regard. Accordingly, the existing legal gap is tried to be filled by evaluating the application examples both in terms of developed countries and Türkiye. As a result of the study, it would be appropriate to say that comprehensive tax legislation on the subject can be created in many countries led by developed countries in the coming years. When the legislative preparations and taxation studies on NFTs, which will be one of the important actors of the metaverse, are completed, the virtual world door for humanity will be fully opened. However, considering the possibility that taxpayers can easily move to countries that are tax havens, it is necessary to be very sensitive about the taxation of this area. First of all, in order for taxation to be done correctly, the base must be determined correctly. Therefore, while doing all this, it is of great importance that tax liabilities are compatible with other countries. Thus, taxpayers' voluntary compliance will be ensured, and the gains to be obtained from NFTs will be taxed.
Sanal Kripto Para kavramı Bitcoin ile birlikte 2009 yılında dikkat çekmeye başlamış ve özellikle 2013 yılındaki fiyat artışı ile popülaritesi artmıştır. Sanal Kripto Para birimlerinin ilki ve öncüsü olan Bitcoin ile 2. En büyük piyasa değerine sahip olan Ethereum tasarımsal yapıları ve amaçları bakımından birbirlerinden oldukça farklıdır. Sanal bir para birimi olması için tasarlanan Bitcoin ile üzerinde akıllı kontratlar çalışmasına olanak vermek için tasarlanan Ethereum birçok alanda olduğu gibi iktisat alanında da oldukça dikkat çekmiş ve literatürde birçok çalışmaya konu olmuştur. Bu çalışmanın amacı Türkiye GSYH’sı, M2 Tanımı ile para arzı ve tüketici güven endeksinin Bitcoin ve Ethereum fiyatına olan etkilerini karşılaştırmalı olarak tahmin etmektir. Bu amaçla, Bitcoin ve Etherum’un Türk Lirası cinsinden fiyatlarını bağımlı değişken alan iki farklı model kurulmuştur. Kurulan modeller, Ocak 2016 ile Aralık 2020 dönemini kapsayan aylık veriler kullanılarak, zaman serisi analizi kapsamında, Johansen Eşbütünleşme Testi ve Tam Uyarlanmış En Küçük Kareler Yöntemi (FMOLS) kullanılarak uzun dönemde sınanmıştır. Yapılan analizin sonucunda hem Bitcoin hem de Ethereum’un Türk lirası cinsinden fiyatları, GSYH ve tüketici güven endeksi ile pozitif ilişkili, M2 para arzı ile negatif ilişkili bulunmuştur. Çalışmanın bulgularından bir diğeri ise toplam piyasa değeri Bitcoin’e göre daha düşük olan Ethereum’un tüm değişkenlerden daha çok etkilendiğidir. Elde edilen sonuçlar bu çalışmanın türetildiği Yüksek Lisans Tezindeki bulgular ile örtüşmekte ve birbirini desteklemektedir.
The banking sector, which used to be much less interesting, has become a popular research area with the crisis in 2008. The devastating effect experienced with the financial crisis was not limited to one country and affected the entire world economy. Non-performing loans increased as financial institutions lowered their lending standards. The increase in non-performing loans caused firm bankruptcies and liquidity problems in banks. Maximizing the wealth of shareholders is the primary duty of financial institutions. In performing this duty, financial institutions take various risks. Risks taken in the banking sector directly affect the economy. Thus, the risks to be taken are not only the problems of the shareholders, but also the problem of the entire economy. Due to the structure of the economy, small-scale enterprises use the loans provided by banks in the TRNC. Although TRNC banks use risks management strategies, an increase is observed in non-performing loans. In the study, the factors determining the profitability of 17 banks serving in the TRNC were investigated by panel data analysis method. According to the findings of the study, non-performing loans negatively affect the profitability of banks in the TRNC. In addition, it has been observed that the size of the bank has a positive effect on profitability. Large banks in the TRNC can use their advantages arising from economies of scale and earn more profits.
Archives of the state fulfil a unique role in society. In order to govern the state collects information about us. It produces records of its actions, the decisions that led to those actions, and the analysis, options and evidence underpinning those decisions. The disruptive digital archive looks for new techniques to meet these challenges. That was the motivation of our research project, Archangel, which looked at using distributed ledger technology (also known as blockchain) to authenticate records held in the archive, over long timespans. We researched the prospects of creating content fingerprints, that we might write to the ledger, for content like video records, that we are likely to re-encode when rendering or producing the record. Looking ahead, there is no shortage of work for the disruptive digital archive to do.
Postmodern culture, which developed after the modern period, is in a structure in which postfordist consumption understanding is adopted instead of fordist consumption and consumption for image purposes is at the forefront. In this context, brands create their images in order to be remembered in the current culture and to create a lifestyle for the continuity of consumption. The creation process of images, on the other hand, is through advertisements where the continuous production and consumption of high reality and commodities is made, and it shows a common development with postmodern culture brand images. Within the scope of the study, a descriptive approach and content analysis method were preferred in order to make sense of how brand images are produced through advertisements in the postmodern period and to deal with the constructing dimension. Accordingly, the top 10 brands in the ranking of the Brand Finance 2021 Turkey Report were selected as a sample and the ads of the selected brands between 1 June 2021 and 5 June 2021 with the theme of world environment day were analyzed. As a result of the analysis, within the framework of advertising and consumption; brand images in the postmodern period, where there are higher realities, fragmented consumer structure, production and consumption change places and the subject is decentralized; Impressions can be evaluated in various ways such as symbolism, personification, meanings and messages and psychological elements. Looking at the general position, it has been concluded that the structural features of postmodernity are effective in creating and creating brand image characters, and in this respect, it shapes brand images.