The Journal of Academic Social Science/Uluslararası Sosyal Bilimler Dergisi, Year 2026 Issue 177

EFFECTS OF RECREATIONAL ACTIVITIES ON INDIDUALS' PHYSICAL, SOCIAL, MENTAL AND HEALTH DEVELOPMENT

Mücahit OKUYUCUBetül BAYAZIT — 2026-06-29

This study investigated how recreational activities impact individuals' physical, social, mental, and health development. It demonstrates that recreational activities significantly contribute to the quality of life and overall development of individuals at all ages and stages of life. Regular, systematic, and age-appropriate planning of recreational activities, particularly in terms of physical health, will reduce health problems stemming from sedentary lifestyles and improve quality of life. From a social perspective, recreational activities can be said to strengthen individuals' social relationships, reduce feelings of loneliness, and enhance their social status. Through group activities, individuals acquire skills such as solidarity, cooperation, and communication, while also reinforcing their sense of belonging to society. From a mental and psychological perspective, recreational activities play a significant role in reducing individuals' stress levels, increasing motivation, and developing self-confidence. The research highlights the positive impact of recreational activities on both individual and social well-being, highlighting the need to make such activities more accessible to a wider audience.

META-ANALYSIS STUDY IN THE CONTEXT OF FASHION AND SUSTAINABILITY

Seda ÇANKAYA DENİZ Esen ÇORUH , — 2026-06-29

In recent years, it is known that researches on the topics of “Fashion” and “Sustainability” have been increased significantly. Although researches have been conducted from different perspectives, no meta-analysis study has been found that combines independent research findings and draws comprehensive conclusions. Therefore, meta-analysis is considered important in order to obtain comprehensive conclusions from different research findings. The study was aimed to combine different research findings in the context of "Fashion" and "Sustainability" and draw common conclusions with meta-analysis method. In this context, 15 researches conducted in Turkey between 2018 and 2023 on the topics of "Fashion" and "Sustainability" were included in the analysis, and only the "Purchase Intention" factor was determined as a common variable in these researches. However, the total sample group of the 15 researches was included in the analysis was consisted of 6826 consumers. The following values were calculated for the researches included in the meta-analysis: (1) effect size, (2) heterogeneity test, (3) publication bias, (4) odds ratio values. Firstly, to determine the effect size of the independent variable (each research) on the dependent variable (Purchase Intention), Cohen's d value was found to be 1.49, indicating that the effect was of excellent size. Secondly, in the heterogeneity test, no significant difference was found in Cochrane's Q and I² values, indicating that the researches were similar and homogeneous. Thirdly, the funnel graph created for publication bias and the applied Egger’s regression test revealed that the researches did not contain publication bias. Finally, according to the odds ratio values, it was determined that Research 3, 6, 10, and 11 did not significantly affect the "Purchase Intention" factor, while Research 1, 2, 9, and 13 had a negative effect on it. As a result of this study, it is recommended that the application of meta-analysis studies and the development of valid and reliable measurement tools.

THE DĪWĀN OF IBN AL-FĀRİḌ İN THE OTTOMAN SUFI TRADITION: COMMENTARIES AND TRANSLATIONS

Zeliha ÖNER — 2026-06-29

Ibn al-Fāriḍ (d. 1235) was a Sufi poet who was a contemporary of Ibn al-ʿArabī (d. 1240). His only extant work is his Dīwān, which was compiled after his death from his qaṣīdas. Among these, the most well-known is the Qaṣīdat al-Tāʾiyya, also known as Naẓm al-sulūk. In addition, the Qaṣīdat al-Mīmiyya (al-Khamriyya) gained wide recognition within the Sufi tradition. These two qaṣīdas, in particular, appear to have had a notable influence on Ottoman Sufi thought. This study aims to examine the place of Ibn al-Fāriḍ’s Dīwān within the Ottoman Sufi tradition through the lens of commentary (sharḥ) and translation activities. To this end, commentaries and translations produced during the Ottoman period, along with relevant manuscript sources and secondary literature, have been analyzed and evaluated. The findings indicate that Ibn al-Fāriḍ’s qaṣīdas became widespread in Ottoman scholarly and Sufi circles through commentary and translation. The tradition of commentary, which begins with Dāwūd al-Qayṣarī (d. 1350), continues in later periods with figures such as Anqarawī and al-Nābulusī. In this process, the qaṣīdas were generally interpreted within the framework of waḥdat al-wujūd and were examined through a verse-by-verse method. Furthermore, the translation of the Dīwān into Turkish enabled these texts to reach a broader audience. In conclusion, Ibn al-Fāriḍ’s Dīwān came to occupy an important place in the Ottoman Sufi tradition through both commentaries and translations. These activities contributed not only to the understanding of the text but also to the transmission of Sufi thought. In this respect, the Dīwān functioned as a reference text within Ottoman Sufi circles and became part of a sustained tradition of interpretation. This demonstrates that, although Ibn al-Fāriḍ is often associated with the thought of Ibn al-ʿArabī, he nevertheless exerted a distinct and notable influence in Ottoman Sufi circles through commentary and translation activities.

ART DECO AS AN ARCHITECTURAL AESTHETIC IN POST-2000 AMERICAN CINEMA

Mustafa Özer ÖZKANTAR Duygu ŞAŞMAZ — 2026-06-29

The disciplines of art and design function not only as visual backdrops in cinematic narrative but also as active elements that shape the ideological and emotional layers of the story. In this regard, this study aims to examine the spatial representations of the Art Deco style in cinema and its active role in narrative at the intersection of interior architecture and cinema disciplines. In order to comprehensively reveal the potential of Art Deco in cinematic narrative, the films The Great Gatsby (2013) and Nightmare Alley (2021), which interpret the style through two contrasting atmospheres, have been selected through purposeful sampling method. The thematic analysis method, one of the qualitative methods, has been used in the research. Accordingly, the spatial construction of the films has been analyzed within the framework of three main themes: geometric forms and vertical construction, material character and surface aesthetics, and decorative motifs and stylized ornamentation. The findings of the thematic analysis show that in The Great Gatsby, Art Deco is constructed as a celebratory tool symbolizing the rise of New Money and hope, on the other hand, in Nightmare Alley, the same style transforms into a Neo-Noir prison aesthetic symbolizing the character's confinement and authoritarian oppression. In conclusion, this study demonstrates that Art Deco in cinema is not merely a decorative backdrop, but an active narrative tool that guides characters and embodies the subtext of the story.

PROBLEMS EXPERIENCED BY TRAVEL AGENCIES WITH TOURIST GUIDES AND PROPOSED SOLUTIONS: THE ISTANBUL EXAMPLE

Ayşe ASLANLütfi Mustafa ŞEN — 2026-06-29

The purpose of this study is to examine the problems experienced between travel agencies and tourist guides and to propose solutions to these issues. The study aims to identify the problems arising from the relationships between travel agencies and tourist guides and to develop recommendations to address them. In line with these objectives, a survey was conducted among travel agencies operating in Istanbul, and data were collected from 355 employees working in 255 different travel agencies. Quantitative research methods were employed in the study, and the collected data were analyzed using the SPSS-20 statistical software package. Within the scope of the analyses, reliability tests were performed for all items. Additionally, Factor Analysis, t-test, and ANOVA techniques were utilized. The analysis of the findings revealed several key results. Tourist guides were found to be successful in terms of knowledge transfer, emergency management, pre-tour preparation processes, and communication skills. It was also determined that guides possess sufficient knowledge about destinations, take necessary safety precautions, and effectively resolve problems encountered during tours. However, it was also emphasized that some tourist guides exhibit inappropriate behaviors, such as a tendency to cancel tours, lack of time planning, making negative remarks, and attempting to hinder the work of other guides. This study aims to develop solution suggestions by analyzing the problems between travel agencies and tourist guides. The findings emphasize the critical role of guide performance in service quality and offer strong implications for agency-guide relationships

THE ICONOGRAPHIC ANALYSIS OF THE PHENOMENON OF DEATH IN ART HISTORY, FROM ANTIQUITY TO THE RENAISSANCE WITHIN A PSYCHOANALYTIC AND THANATOLOGICAL FRAMEWORK

Hüseyin ÖZNÜLÜERMeltem GÜNAY ,Güneş DEMİR — 2026-06-29

This study aims to examine the phenomenon of death from an iconographic perspective through works of art spanning from Antiquity to the Renaissance, within psychoanalytic and thanatological contexts. Throughout human history, death has been considered not only a biological reality but also an existential problem, interpreted in different ways across disciplines such as philosophy, psychology, and art. In this context, philosophy has mostly addressed death indirectly through ontology, but the lack of a field dedicated to the direct study of death paved the way for the emergence of Thanatology. While Thanatology evaluates the phenomenon of death through an interdisciplinary approach, this study examines the death-existence relationship within the framework of Martin Heidegger's philosophy of being; and in the psychoanalytic dimension, Sigmund Freud's Topographic Personality Theory, Structural Personality Theory, and Instinct Theory (Eros-Thanatos) are considered to form the theoretical framework. The research employs a descriptive survey model from qualitative methods; the selected works are analyzed using iconographic analysis. This study examines how death has been interpreted in different cultures through works from Ancient Egypt, Ancient Greece, Ancient Rome, the Gothic period, and the Renaissance. The analysis of selected works from these periods explores how the phenomenon of death has been viewed in different eras. It reveals that death has been interpreted in these periods as a transitional and balancing element, within the framework of divine judgment, inevitable end, and individual existential questioning. Furthermore, this study demonstrates that despite the diverse interpretations of death throughout history, it remains a persistent source of anxiety in the human unconscious, and that art functions as one of the most effective areas of expression where this anxiety is made visible through structures such as the id, ego, superego, Eros, and Thanatos in a psychoanalytic context.

RELATIONSHIP SATISFACTION, COMMITMENT AND RELATIONSHIP DURATION IN CLOSE AND LONG-DISTANCE ROMANTIC RELATIONSHIPS

Esra ALICI DUYULERMüge Simay TAŞÇILAR — 2026-06-29

This study examines the effect of physical distance on relationship satisfaction, commitment, and relationship duration in long-distance and close-distance romantic relationships. Attachment theory and Rusbuldt’s investment model are addressed, and with this framework, the importance of trust, loyalty, common goals, and communication quality of couples on relationships is explained. The study focuses on the general concepts of romantic relationships and compares close and long-distance relationships. The findings indicated that when close and long-distance romantic relationships were compared, it was found that long-distance romantic relationships require more effort and labor, and due to the difficulties caused by physical distance, jealousy, communication difficulties, and sometimes more difficulties in meeting were experienced. Despite these difficulties, relationships are balanced with trust, open communication, and investments in the relationship. Individuals' attachment styles that develop in childhood and affect their adulthood and their changing emotions and states affect the satisfaction received from the relationship and the sustainability of the relationship. In some cases, while attachment increases, satisfaction decreases or increases.

A THEORETICAL STUDY ON SECONDARY EDUCATION BIOLOGY TEXTBOOKS

Yağmur Suzan SÖNMEZ — 2026-06-29

This study aims to reveal the current situation by examining national and international research on secondary school biology textbooks. The study was conducted using the document analysis technique, which is one of the qualitative research methods. In this context, theses and academic articles indexed in databases such as Google Scholar, the Council of Higher Education National Thesis Center (YÖK National Thesis Center), and Web of Science were analyzed. The studies included in the research were selected based on specific criteria, such as focusing on biology textbooks and addressing at least one of the following areas: content, scientific process skills, curriculum alignment, visual design, or values education. The findings indicate that biology textbooks are generally aligned with the curriculum; however, they contain content-related deficiencies, conceptual misconceptions, and scientific inaccuracies. In addition, it was determined that biology textbooks are insufficient in terms of scientific process skills, particularly in supporting higher-order skills such as problem solving, hypothesis formulation, and experimental design, while they predominantly emphasize lower-level skills such as observation and inference. Similarly, in terms of Bloom’s taxonomy, it was found that cognitive levels are not distributed evenly and higher-order cognitive skills are not adequately represented. Regarding visual elements, it was observed that some visuals support the content effectively, while others are not fully compatible with the subject matter and are insufficient in facilitating learning. Furthermore, it was found that values education and environmental topics are addressed at a limited level. In conclusion, although biology textbooks continue to serve as fundamental instructional resources in education, they need to be improved in terms of content accuracy, pedagogical structure, support for higher-order thinking skills, and values education.

THE RELATIONSHIP BETWEEN INCOME INEQUALITY AND ACCESS TO HEALTHCARE SERVICES: AN EMPIRICAL ANALYSIS OF SELECTED OECD COUNTRIES

Beyza MIYNAT TAŞDEMİR — 2026-06-29

Access to healthcare is a fundamental right of every individual. The path to sustainable development begins with a healthy society. In this context, countries are undertaking efforts to increase their citizens' access to healthcare. Access to healthcare and the comprehensiveness of healthcare services vary from country to country. This study examines the relationship between income inequality and the use of health services in selected OECD member countries and empirically analyzes the differences in this relationship across countries. The data used in the study were obtained from the World Bank, World Development Indicators, the World Health Organization The Global Health Observatory (The Demographic and Health Surveys), Human Development Reports database. Data spanning 29 years from 1995 to 2023 were compiled for 18 OECD member countries—both developed and developing—and a balanced panel dataset was created for these countries. According to the analysis conducted using the fixed-effects panel regression method, a 1% increase in per capita income was found to increase the number of physician visits per capita by an average of 0.38 units and the hospitalization rate by 0.33 units. Based on the results of the regional heterogeneity analysis, this effect is much stronger in selected European OECD countries (avg. 0.54) compared to selected Latin American countries—Colombia, Chile, Mexico and Costa Rica (avg. 0.29). Moreover, within the framework of the concentration index findings, health reforms were found to weaken the income effect and reduce pro-rich inequality in service utilization. The findings indicate that differences in health service utilization among countries are not solely dependent on individual income levels and income inequality, but are shaped by the health system's financing model and health policies.

AN ANALYSIS OF 1942 KODAK POSTERS IN TÜRKİYE FROM THE PERSPECTIVES OF GRAPHIC DESIGN AND MEANING

Ayfer DEMİREL — 2026-06-29

This study aims to examine posters belonging to the Kodak company, published in the Akşam Postası newspaper in 1942, in terms of graphic design principles and meaning production. The sample consists of six Kodak newspaper posters that maintain the same typographic layout and slogan structure but feature different illustrative scenes. A qualitative research approach was adopted in this study, and a visual analysis method was employed. The posters were evaluated in accordance with graphic design principles, specifically the principles of balance, rhythm, harmony, contrast, unity, emphasis, proportion, visual hierarchy, and continuity. Additionally, the meaning relationships established through visual and linguistic signs were analyzed using a semiotic approach. The findings indicate that these visuals, published in newspapers during the 1940s, possess the characteristics of posters not only as advertisements but also in terms of design language, compositional structure, and mass production concepts. The preservation of typographic structure and the diversity in illustrative scenes point to early-period brand consistency and campaign design. It is observed that the recurring visual and linguistic structures in the posters create a consistent communication language directed at the audience. This study examines newspaper posters from the perspectives of graphic design principles and meaning production, offering an assessment of the history of poster design in Türkiye.

DIFFERENT INTERPRETATIONS OF ARCHAEOLOGICAL ELEMENTS IN CONTEMPORARY TURKISH CERAMIC ART

Hülya AK — 2026-06-29

In contemporary ceramic art, drawing inspiration from archaeological data has become a frequently employed method by artists. When examining current ceramic art, it is possible to encounter many examples belonging to ancient civilizations. In this study, ceramic works produced based on archaeological finds and how contemporary artists reflect these cultures, concepts, and artifacts into their own work are examined. The aim of the research is to identify the effects of the artworks and cultures produced by ancient civilizations on contemporary ceramic art; and to provide an understanding by analyzing the ways artists reflect and interpret these cultures, concepts, and works through examples. A literature review on the subject was conducted, and various examples thought to be inspired by archaeological finds were interpreted. The qualitative research method "Descriptive Survey" was used in the research, and the findings were addressed under three headings: formal inspiration, symbolic inspiration, and conceptual inspiration. Consequently, it has been observed that archaeological elements are interpreted in different forms by contemporary ceramic artists through the bonds established with the past. Furthermore, the use of archaeological finds in contemporary ceramics provides significant contributions in terms of creativity and the preservation and promotion of cultural heritage.

A PRACTICE-BASED APPROACH TO AI-ASSISTED FASHION DESIGN: TURKISH MOTIFS

Kartal Murat AYVAZ — 2026-06-29

This study aims to investigate the potential for integrating intangible cultural heritage into contemporary fashion design by combining the symbolic values of Turkish motifs with generative artificial intelligence technologies. Within the framework of qualitative research methodology, an innovative capsule collection grounded in cultural sustainability was developed using a practice-based research design. Drawing inspiration solely from patterns algorithmically identified by artificial intelligence among rich Turkish motifs used across various regions throughout history, this process explored the effective use of digital tools in creative fields. Research findings demonstrate that artificial intelligence went beyond serving as a mere tool, actively functioning as a co-designer during market analysis, target audience identification, concept development, moodboard creation, artistic sketching, detailed model development, and selecting appropriate fabric textures and accessories. Ultimately, this multidisciplinary synthesis achieved through human-machine interaction provides a measurable, direct contribution to cultural sustainability while offering an innovative, visionary outlook for the global fashion industry.

THE SHORT-TERM COMPONENTS AND RISKS OF INVESTING ON MARKETABLE SECURITIES IN FIRMS

Ali Faruk AÇIKGÖZ — 2026-06-29

For different purposes, firms may acquire securities (marketable securities), opting for the short-term with the cash and cash equivalents they collect during their operations. The yield potential provided, trends and expectations along with the relatively liquid assessment opportunities of the marketable securities as an instrument could form the investment on securities especially in the short-term in the economic environment in which the businesses are running. However, excess and/or short falling investing may occur on the level compared to the risk, the variety, and composition for the so-called investment on securities in their balance sheets and the firms will take advantage of having general information leading to balance the potential thereunto. For this aim, the study examines the degree to which businesses are investing in securities generally in the short-term in terms of fundamental balance sheet variables in the case of Türkiye by using selected long-term data and asserts determinations by rational comparative evaluations on their variations. The general level in current assets and total assets of the share that the firms set for the securities are evaluated along with the sub-components as stocks, private and public sectors’ bonds and notes, and other marketable securities and their provision for a decrease in value. Thus, the extension, which is causing risks in terms of cash and equivalents, account receivables, inventories, or short-term liabilities, is relatively evaluated on investments of securities by the firms. The results and the suggestions of the study will expectedly favor the management and assessment processes of investing on securities in the businesses.

TIMELESSNESS AND STABILITY IN ARISTIDE MAILLOL’S SCULPTURES

Mustafa DUYULER — 2026-06-29

What makes Maillol a pioneering artist concerning timelessness and stasis? The principal aim of this study is to answer this question and to explain what constitutes the timeless and stasis qualities of Maillol and what makes him a pioneering artist. Is it possible to achieve innovation without abandoning classical proportions and the artisanal dimension of art, and without discarding past methods of formal construction? This study seeks to ground Maillol’s innovations within sculptural aesthetics through analytical examinations. The general framework of the artistic context in which Maillol worked is outlined, and the dominant elements of timelessness and stasis in his sculptures are examined through plastic analyses and are situated within a theoretical framework. The plastic elements of Maillol’s sculptures are investigated with reference to their roots from Ancient Egypt, Archaic and Classical Greece, and Ancient Rome to Gothic forms and the tectonic form of the Renaissance. Emphasis is placed on how Maillol connects with the classical traditions of art history, how he transcends them, and consequently how he emerges as a pioneer for subsequent generations. These issues are discussed through plastic analyses of what may be considered Maillol’s major works, such as Mediterranean, Montagne, Pomone, and Harmony. The examined sculptures are analyzed in terms of light, mass, composition, rhythm, line, volume, texture, meaning, and expression. Their aesthetics, as well as their formal and compositional characteristics, are thoroughly investigated.

STRUCTURAL ANALYSIS OF JOURNEYMAN AND MASTER EXAMINATIONS IN BEAUTY AND HAIR CARE SERVICES

Sinan GİRGİN — 2026-06-29

This study examines the structural alignment of journeyman and master examinations in Beauty and Hair Care Services with the 2021 Curriculum Framework. A qualitative document analysis was conducted, integrating content-based categorizations with descriptive quantitative indicators. The 34 learning outcomes in the curriculum, examination criteria, and equivalency-based VQA certificates and course certificates were compared through content analysis. Outcomes were classified into cognitive, psychomotor, and affective domains, and alignment was evaluated using a 0-3 scale alignment index developed for this study. Inter-coder agreement was confirmed with Cohen’s Kappa (0.85). Findings indicate that the curriculum is predominantly oriented toward psychomotor skills, while cognitive and affective domains are represented only to a limited extent in the examination system. The journeyman examination mainly measures 11th-grade vocational modules, whereas 12th-grade modules are excluded from the master examination. Only about 11% of vocational outcomes are represented in the selective examination structure. The alignment index reveals moderate alignment in the psychomotor domain but low alignment in cognitive, affective, common core, branch specialization, and duration dimensions. The overall alignment score, calculated as the arithmetic mean of dimension indices, was 0.59. According to the threshold values (0-0.99 low, 1.00-1.99 moderate, 2.00-3.00 high), this value indicates a low level of structural alignment. The study reveals that the examination system is relatively adequate in measuring technical skills but limited in assessing cognitive and affective competencies.

COMPARING THE CHARACTERISTICS AND FUNCTIONS OF SELF-DEFINING MEMORIES FOR PERSONAL AND SOCIAL IDENTITY

Kıvanç KONUKOĞLUİnci BOYACIOĞLU — 2026-06-29

This research aims to compare the phenomenological characteristics and functional uses of self-defining autobiographical memories associated with individuals' personal and social identities, as well as to examine the interaction between the level of social identification and self-defining memories for social identities. Within the scope of the research, 99 adult participants were asked to narrate two different self-defining memories; one for their personal identity and one for a social identity of their choice (e.g., student, fan, gender, etc.) via an online form, and subsequently, the study variables were measured using self-report scales for memory characteristics, memory functions, and the level of social identification. The obtained data were analyzed using Two-Way Repeated Measures ANOVA for comparisons between groups, Paired Samples t-tests for multiple comparisons, and Kendall’s Tau Correlation Analysis for relationships between variables. Findings showed that self-defining memories for social identity, compared to memories of personal identity, were significantly more positively valenced, remembered with lower emotional distance, less preoccupied with emotions, and remembered with less of an observer perspective. Correlation analyses revealed that the level of social identification was positively correlated with the vividness, accessibility, sharing, and emotional intensity of self-defining memories, and negatively correlated with emotional distance. The results indicate that social identities play an essential role in the structuring of autobiographical memory. This study makes a significant contribution to the literature by addressing the interaction between identity and memory from a social psychological perspective.

THE CONSTRUCTION OF SOCIAL MEMORY THROUGH DANCE AND MUSIC: THE EXAMPLE OF KAYSERİ CAUCASUS ASSOCIATION

Süheyla ÇİÇEKALİ ÖZDEK — 2026-06-29

Culture constitutes a dynamic system of meanings through which communities transmit their historical experiences, values, and perceptions of identity from one generation to another. This process of transmission is realized not only through language and written texts but also through rituals, symbols, bodily practices, music, and performance. In this context, social memory should be understood not as a static reflection of the past, but as a field that is continuously reproduced and negotiated within contemporary practices (Assmann, 2018, p. 28-30). Ritual-based performance practices such as dance and music play a central role in the preservation of collective identity and in rendering cultural memory visible. Circassian society has been shaped by experiences of forced migration and diaspora, and has largely maintained its cultural continuity through oral tradition, ritual practices, music, and dance. Following the exile of 1864, dance and music became not merely aesthetic forms of expression for Circassians settled in different regions of Anatolia, but also fundamental means for preserving identity, sustaining a sense of belonging, and keeping social memory alive. The Uzunyayla region of Kayseri, together with the Kayseri Caucasus Association operating in this context, stands out as one of the important centers where Circassian cultural practices continue to be actively maintained today. This study examines how Circassian dance and music practices function in the representation of cultural identity and the construction of social memory, taking the Kayseri Caucasus Association as a case study. The research approaches dance and music performances within the frameworks of ritual, symbol, and performance theories, and analyzes the symbolic, ritual, and social dimensions of the Wuc, Qafe, and Sheshen dances through a qualitative research methodology. The findings obtained through participant observation, semi-structured interviews, and netnographic analysis demonstrate that dance and music practices play a significant role in the reproduction of Circassian identity under contemporary conditions and in ensuring cultural continuity.

MODERN APPROACHES IN LAW ENFORCEMENT: THE CIVILIZATION AND INSTTUTION ALIZATION PROCESS OF THE OTTOMAN SECURITY STRUCTURE (1845-1923)

Barış GEZİCİ — 2026-06-29

This study examines the institutional transformation, modernization process, and organizational stages of the Turkish Police Force from its establishment on April 10, 1845, under the modern name "Police," to its administrative structure in the early years of the Republic. In the Ottoman Empire, particularly in the 19th century, changing crime profiles, rising public order problems, and the Westernization movements that began with the Tanzimat Decree necessitated radical reforms in the security bureaucracy. The article examines the initial activities of the "Police Council," established as a pilot project in the Galata and Beyoğlu districts of Istanbul, areas with a high concentration of foreign population and commerce, and its operation under the command of the Tophane Command. The study emphasizes the role of the duties assigned to the police by the 1845 Police Regulations, such as passport control, moral policing, license inspection, and public security, in the organization's acquisition of a civilian identity. It examines the organization's efforts to evolve from a military structure to a civilian authority during the periods of the Gendarmerie Marshalship and Gendarmerie Ministry, and the resulting confusion of authority. The study analyzes in detail the effects of security demands used by Western states as a means of interfering in Ottoman internal affairs, reports prepared by foreign experts such as Valentine Baker and Celestine Bonnin, and the delegations sent to study European police organizations (especially during the Ali Galip Bey period). The establishment of the General Directorate of Public Security after the Constitutional Monarchy, the adoption of the French model, the introduction of scientific methods such as fingerprinting and photography into the curriculum, and the opening of police schools are considered concrete steps towards modernization. Finally, the article reveals how the occupying forces rendered the Istanbul police ineffective during World War I and the Armistice period, the dual security structure that emerged between Istanbul and Ankara (National Government) during the National Struggle years, and the process by which the organization became a unified, national structure managed from a single center after the victory in the War of Independence.

THE ROLE OF CERTIFIED PUBLIC ACCOUNTANTS IN PREVENTING TAX EVASION AND AVOIDANCE: A STRATEGIC ASSESSMENT ON THE IRON AND STEEL INDUSTRY

Melehat ÖZEREmine Vasfiye KORKMAZ — 2026-06-29

The iron and steel industry holds a significant position in the industry and is of great strategic importance as it provides inputs to many other sectors. However, alongside this strategic importance, the high level of raw material imports, energy costs, input supply problems, and high tax burden reduce the competitiveness of businesses in the sector. Consequently, the misuse of tax regulations by taxpayers operating in the sector sometimes leads to undeclared income and tax losses in the economy. This study analyzes data collected from Iskenderun regarding the causes of tax losses and evasion encountered by Certified Public Accountants (CPAs) providing financial consultancy services to the iron and steel sector, where tax evasion and avoidance are frequently experienced, and their roles in this matter. The survey method was used in the research. The survey was administered to CPAs serving the iron and steel sector. The research results show that; Certified Public Accountants (CPAs) have stated that there is a need for new regulations to increase tax rates and penalties, simplify the tax system, increase auditing, further improve processes through technology and training, and develop tax awareness and ethics in society.

ISLAM AND WOMEN WITHIN THE FRAMEWORK OF GENDER

Büşra ŞENSES — 2026-06-29

Gender represents a unique identity constructed through sociocultural processes within a given society, extending beyond an individual’s biological characteristics. One of the primary elements in the formation of this identity structure is religious life practices, which serve as a fundamental building block of culture. Within a sociological framework, the concept of gender has been analyzed through macro and micro theories, attempting to delineate the boundaries between biological sex and the roles prescribed by society. Undoubtedly, religion and family stand as the most decisive social institutions in an individual’s socialization and identity formation. In this regard, the scope of gender varies according to social structures and cultural dynamics. This perception, which often becomes a restrictive instrument of pressure for both sexes, has created specific obstacles, particularly for women in proving their existence and achieving self-actualization. Influenced by modernization and secularization, evolving perceptions of gender have paved the way for women to participate more actively in the public sphere. In the context of Turkish Muslim society, while women's limited forms of representation within traditional roles have undergone transformation, new and different processes of subordination have also emerged. This study employed the survey model, one of the quantitative research designs; data were collected through a questionnaire developed by the researcher from 108 university students selected via convenience sampling, and analyzed using descriptive statistical techniques (frequency and percentage distributions) in SPSS. On a platform where women’s rights are prioritized, the efforts to integrate women into certain frameworks clearly demonstrate the evolving nature of gender concepts and the statistical data that validates this shift.

IN THE CONTEXT OF NEW SOCIAL MOVEMENTS SOCIAL MEDIA USE IN CIVIL SOCIETY ORGANIZATIONS: THE EXAMPLE OF “PETA”

Pınar AYNihal PAŞALI TAŞOĞLU ,Zeynep Benan DONDURUCU DEDE — 2026-06-29

Today, traditional approaches that regard animals as “instrumental objects” are being replaced by modern paradigms that recognize animals as “sentient subjects” and emphasize moral responsibility toward them. New Social Movements which prioritize identity, lifestyle, and ethical values rather than class-based struggles, have been among the primary drivers of this paradigm shift. The process of digitalization, in turn, has provided these movements and non-governmental organizations with strategic communication opportunities, enabling the mass mobilization of animal rights advocacy. This study examines the impact of digital activism on the public opinion shaping capacity of non-governmental organizations) within the framework of New Social Movements using the case of People for the Ethical Treatment of Animals. Within the scope of the research, content shared on PETA’s official Instagram account between May 7 and July 7, 2025, was analyzed through content analysis. The findings indicate that PETA’s core thematic framework is structured around vegan lifestyles, industrial production, and exploitation within the entertainment industry. Although a “provocative tone” dominates the organization’s general perception, the analysis reveals that positive messaging and success stories were more frequently employed during the research period, thereby fostering empathy and a sense of belonging among followers. Nevertheless, the continued presence of provocative messages and shocking visuals demonstrates that generating public debate and agenda-setting remains a central component of the organization’s communication strategy.

INCULTURATION IN CATHOLIC CHRISTIANITY

Döne ERGÖREN — 2026-06-29

This study examines inculturation as a missionary method used in Christianity by addressing its etymological origin, definition, and modes of application through various examples. The concepts of mission, missionary activity, culture, local church, and inculturation are analyzed within their own semantic frameworks and specifically in the context of Christianity. Inculturation is highlighted as a missionary tool particularly employed by the Catholic Church. Gaining greater prominence after the Second Vatican Council, this concept carries significance for all societies worldwide, as it aims to convey the Christian message to followers of other religions. The study focuses on the references and methods used in adapting the Christian message to different cultures by church institutions or Christian communities. Understanding these methods can contribute to increasing awareness among members of other religions and cultures especially Muslims and help establish an intellectual foundation for preserving their own religious and cultural identities.

THE EFFECT OF MODEL AND MATERIAL PROPERTIES ON USER COMFORT IN SPINAL ORTHOSES

Mukadder AKSAKALPınar GÖKLÜBERK ÖZLÜ — 2026-06-29

User comfort in spinal support orthoses is considered a factor associated with an individual’s tendency to use the orthosis regularly. This study aims to identify the components of comfort in spinal support orthoses, evaluate the relationships among these components, and reveal the relationship between model and material properties and comfort dimensions. Within the scope of the study, research addressing comfort in spinal support orthoses was reviewed, and physical/sensory, physiological, and psychological comfort dimensions, along with their relationships with model and material properties, were evaluated. In the reviewed studies, closure features of orthoses, fit to body measurements, structural properties related to material–body contact, and material characteristics were considered together in relation to users’ comfort evaluations. Based on the findings, body fit, material properties, and ease of use were identified as prominent attributes in the design process. As a result, design evaluation criteria based on user experience and usage comfort were proposed.

THE GROUNDING OF THE CONCEPT OF FANÂ IN RÛMÎ AS AN ETHICAL PROCESS ENABLING THE TRANSFORMATION OF THE SELF

Rukiye KIZILTUNÇ — 2026-06-29

This article argues that the concept of fanâ in the thought of Jalâl al-Dîn Rûmî (1207–1273) is not merely a mystical experience or a speculative ontology, but a functional and systematic process that begins with ethical purification and culminates in existential transformation. The central research question is: how is fanâ in Rûmî grounded as an ethical process that enables the transformation of the self? To address this question, a comparative analysis is conducted between two major commentarial traditions: the metaphysically oriented interpretations of Ahmed Avni Konuk (d. 1938) and the morally and psychologically focused readings of Tahir al-Mawlawî (1877–1951). By examining their respective commentaries on the Mathnawî, the study explores both the divergences and complementarities in their approaches. The study contends that fanâ in Rūmî should be understood not as mystical ecstasy but as a systematic ethical-ontological process. In this framework, ethics constitutes both the ground and the inner dynamic of fanâ, while the transformation of the self emerges as its ontological outcome. Accordingly, ethics is not merely a precondition of fanâ, but an ontological dynamic that operates in conjunction with the transformative power of love. The article first examines the ethical ground of fanâ, arguing that it does not imply nihilism but rather an existential transformation culminating in the replacement of the partial will (juz’î irâda) by the universal will (kullî irâda). It further emphasizes that both necessary (idtirârî) and voluntary (irâdî) forms of fanâ possess ethical content. The study then analyzes the concepts of maḥv, sukr, and jam as the inner dynamics of this process, and concludes with an ontological and ethical evaluation of the fanâ-baqâ continuum.

THE PERCEPTION OF ISLAM AND MUSLIMS IN BERNARD LEWIS'S WORKS: A CRITICAL ANALYSIS OF ORIENTALIST DISCOURSE

Mahmoud Ahmed Abdullahi AHMED — 2026-06-29

This study aims to examine the approach of the British historian and prominent representative of Orientalist thought, Bernard Lewis, toward Islam and Muslims. Focusing particularly on his work The Crisis of Islam: Holy War and Unholy Terror, the research analyzes the historical, political, and cultural discourses through which the perception of Islam has been constructed in the West. Employing both descriptive and analytical methods, the study evaluates Lewis’s intellectual background, his relationship with Orientalist thought, and the influence of his works on Western public opinion and political decision-making mechanisms. The study argues that while Lewis presents European civilization as the representative of modernity and progress, he frequently portrays the Islamic world as a homogeneous, static, and problematic entity. In this context, the discourses produced around concepts such as modernity, terrorism, fundamentalism, and Muslim identity are critically examined. Furthermore, by addressing the intellectual debate between Edward Said and Bernard Lewis within the framework of Orientalism, the study emphasizes the necessity of reconsidering the image of Islam and Muslims in Western academia.

ACCULTURATION STRESS OF IMMIGRANT ADOLESCENTS THROUGH THE VIEWS OF TEACHERS AND PARENTS

Büşra KAYAEnder DURUALP — 2026-06-29

This study aims to examine the views of teachers and parents regarding the acculturation stress experienced by Turkish immigrant adolescents living in the Netherlands. A phenomenological research design was employed, involving a total of 12 participants, consisting of six teachers and six parents. Data were collected using semi-structured interview techniques and analyzed using the thematic analysis approach developed by Braun and Clarke (2006). The analyses revealed that parents perceive their children as experiencing identity confusion and a search for cultural balance. In contrast, teachers emphasized that insufficient language skills have a decisive impact on both academic achievement and social interaction. The findings highlight the necessity of collaboration among teachers, families, and the education system during the adaptation process of Turkish immigrant adolescents. The results further indicate that the lived experiences of immigrant adolescents are shaped not only by individual psychological factors but also by socio-cultural, linguistic, and structural dynamics. These findings suggest that educational policies should be restructured to support the multicultural identity development of immigrant students.